Results 11 to 20 of about 567,516 (266)
Total quality accounting [PDF]
Ekonomski Anali, 2008 The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions,
Andrijašević Maja
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A Concept of Accounting Quality from Accounting Harmonisation Perspective [PDF]
Economics and Business, 2016 The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of organisations affected by the accounting harmonisation process.
Legenzova Renata
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Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market
Risks, 2022 This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange.
Mahdi Salehi +4 more
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Corruption and religiosity: a cross-country analysis mediated by accounting quality
Revista Contabilidade & Finanças, 2022 This article aimed to identify the association between religiosity and corruption, mediated by accounting quality. Studies have examined the relationships between religiosity and accounting quality, religiosity and corruption, and accounting quality and ...
Simone Miranda dos Santos, Sirlei Lemes
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YOLSUZLUK VE MUHASEBE KALİTESİ İLİŞKİSİ
Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2021 Bu araştırmanın amacı, yolsuzluk ve muhasebe kalitesi arasındaki ilişkiyi incelemek ve söz konusu ilişkiyi verilerine ulaşılabilen 11 farklı ülke için test etmektedir.
İsmail Bekci +2 more
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Governance effects of digital transformation: from the perspective of accounting quality
China Journal of Accounting Studies, 2023 With the rapid development of digital economy and technology in China, we research on whether corporate digital transformation in traditional industries can improve accounting quality as well as corporate governance.
Qiaoling Fang, Nutao Yu, Hui Xu
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Analysing the Role of Accruals in Measuring Performance and Accounting Quality based on Nikolaev Model [PDF]
بررسیهای حسابداری و حسابرسی, 2019 Objective: Performance information should be collected in a way which has the least estimation error. Accrual basis is currently used to provide performance reports, but no accrual model has yet been presented to demonstrate the role of accruals in ...
Mahmood Behnampour +2 more
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Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria [PDF]
Problems and Perspectives in Management, 2022 Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike.
Olufemi Oladipo +4 more
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The dimensions of accounting service quality [PDF]
SN Business & Economics, 2021 This study aimed to identify the dimensions of accounting service quality, as assessed by the different agents involved in service development. We performed 20 in-depth interviews with accounting service providers, clients of accounting service providers, consultants, university professors, and accountancy body members.
Vitor Azzari +3 more
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Does IFRS convergence really increase accounting qualities? Emerging market evidence [PDF]
Journal of Economics Finance and Administrative Science, 2019 Purpose - This study aims to examine whether International Financial Reporting Standards (IFRS) convergence process adds value to the accounting quality dimensions, including accruals quality, earnings smoothing, timely loss recognition and earnings ...
Fuad Fuad, Agung Juliarto, Puji Harto
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