Financial statements quality through accountant’s professional ethics projection
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2017 Today, the requirements for accounting information are changing, it causes the need to improve the quality of financial statements made by accountants. One of the areas for improving the quality of reporting should be to study the issues concerning the ...
S.L. Bezruchuk
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The outside determinants influencing quality of accounting human resources for sustainability through the lens accounting service firms in Hanoi, Vietnam [PDF]
Management Science Letters, 2019 This paper is conducted to investigate the impact levels of outside determinants on the quality of accounting human resources for sustainability of the accounting service firms in Hanoi. Data are collected using 145 questionnaires from accounting service
Son Tung Ha +3 more
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Quality of service attributes based hybrid decision-making framework for ranking cloud service providers under Fermatean fuzzy environment [PDF]
Yugoslav Journal of Operations ResearchCloud Computing has gained substantial popularity due to its ability to offer diverse and dependable computing services suited to clients demands. Given the rapid expansion of this technology, an increasing number of IT service providers are competing to
Al-Mashhadani Athraa Kamel +2 more
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Audit Quality and Accounting Conservatism
Journal of Accounting, Finance and Auditing Studies, 2019 This objective of this study is to examine the impact of audit quality on accounting conservatism in Turkey. Using three different measures of accounting conservatism, we report that audit quality, in terms of brand name auditor and industry specialist auditor, is positively related to conservatism. Our results hold after controlling for operating cash
Mohammed, Nishtiman H. +2 more
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Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanish Firms [PDF]
Revista de Métodos Cuantitativos para la Economía y la Empresa, 2013 La calidad del resultado empresarial no es un concepto medible a través de una única variable, sino que existen diversos atributos que la caracterizan y el uso de uno u otro puede condicionar los resultados de la investigación sin poder considerar que ...
Ferrer García, Cristina +1 more
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The Impact of Accounting Comparability and Consistency on Earning Quality: A Text-Mining Approach [PDF]
مطالعات تجربی حسابداری مالی, 2019 The emergence of an accrual basis in the preparation of financial statements and the measurement of Accounting Earnings has led to the creation of quantitative, empirical and substantive research into the Earning Quality.
sobhan zafari +2 more
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Using Archival Data Sources to Conduct Nonprofit Accounting Research [PDF]
, 2014 Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers,
Feng, Nancy Chun +3 more
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Accounting as a system of information resources generating: task transformation
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2018 The article studies the works of scientists in the field of various types of accounting and accounting methodology. The tasks of accounting are grouped according to the areas of their manifestation, the historical stages of the development of society and
A.Yu. Shchirska
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Basic concepts of the influence of digitalization on the quality of accounting
Економіка, управління та адміністрування, 2021 Digitization is becoming an integral part of economic life in all its spheres, including accounting. Researchers often study the dominant impact of digitalization on the accounting and auditing system. In our opinion, such studies concern only the impact
I.L.
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Accounting information system: Education and research agenda [PDF]
, 2009 Revolution of information technology has changed many aspects of accounting practices, which resulted in greater demand for accountants with sufficient information technology (IT) knowledge and skills.
Ismail, Nor Azizi
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