Audit of accounting estimates, fair value disclosures and related matters [PDF]
New Applied Studies in Management, Economics & Accounting, 2023 The purpose of this research is to examine the factors affecting the auditor's responsibility for fair values and other accounting estimates and related disclosures. The method of this research is library.
Mahdi Baghriyan +2 more
doaj +1 more source
Investor Sentiment and Management Earnings Forecast [PDF]
پژوهشهای تجربی حسابداری, 2022 The purpose of this study is to investigate the relation between investor’s sentiment and bias in management earnings forecast. To do this, three hypotheses are formulated. The sample consists of 165 firms listed in Tehran Stock Exchange during 2010-2010.
Farzaneh Yusefi asl +2 more
doaj +1 more source
Ranking the Effective Measurements on the Tasks and Position of Internal Auditing Unit in the Executive Agencies [PDF]
حسابداری سلامت, 2017 Introduction: Internal auditing unit as a major part of each organization and as the main principle of a controlling environment, is in charge of evaluating and investigating the adequacy and efficiency of accounting system and internal control ...
Gh. Mahdavi, N. Namazi
doaj +1 more source
The Effect of Competitive Strategies on the Function of Marketers in Social Media; With Moderator Role of the Organizational Features [PDF]
مطالعات مدیریت کسب و کار هوشمند, 2020 Social media is a modern ICT tool that is used today in many countries, including in our country, and uses many users of this platform to carry out marketing-related activities.
Saied Aibaghi Esfahani +3 more
doaj +1 more source
tudent Academic Studies, Lifestyle and Prospect as Future Accountant [PDF]
ACTA VŠFS, 2020 This study aims to determine and understand the role of Accounting Studies in student lifestyle and financial behavior of accounting students, which will have an impact on their future accounting profession.
Jostan, Maria Natasha +1 more
doaj +1 more source
Business partner vs. bean counter. Do the personality traits of accounting students meet contemporary business requirements? [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 The accountant’s role is subject to the scientific discourse as a fundamental paradigm change takes place, moving away from the traditional “bean counter” image towards a “business partner” of the management (Pickering, Byrnes, 2016; Richardson et al ...
Jan-Hendrik Meier +2 more
doaj +1 more source
The Effect of Conservatism and Delay in Simultaneous News Disclosure of Interim Earnings and Annual Earnings Forecast on Stock Market Reaction [PDF]
بررسیهای حسابداری و حسابرسی, 2017 In Iran companies listed in Security Exchange are required to present their interim earnings and annual earnings forecast within 30-days of the end of each quarterly and often these announcements are simultaneously Due to the simultaneous announcement ...
Mehdi Aghabeikzadeh +2 more
doaj +1 more source
Journal of Accounting Research, Organization and Economics, 2021 Objective – This study is aimed to examine the perceptions of undergraduate accounting students in choosing the profession as a professional accountant particularly in the context of Aceh Province, Indonesia.
Nita Erika Ariani +2 more
doaj +1 more source
The Influence of Green Investment, Financial Slack, and Company Growth on Carbon Emission Disclosure with Women Directors as Moderation Variables [PDF]
E3S Web of ConferencesThis study was conducted to examine the influence Green Investment, Financial Slack, And Company Growth on Carbon Emission Disclosure with Female Directors as a Moderating Variable. This study uses LQ45 indexed company data in 2019-2023.
Alviani Nila +2 more
doaj +1 more source
The accounting students’ perception towards accounting professions
The Indonesian Accounting Review, 2015 This study analyzed the perception of accounting students in various accounting profession by considering their characteristics during the courses taken before the end of the class. It aims to determine their profile in accounting. There are five employment sectors that can be registered by the accounting graduates, such as public accountants ...
Setiawan Budi Ramadhan +1 more
openaire +3 more sources