Results 51 to 60 of about 559 (188)

Formation Of Accounting Information Of Accounts Receivable And Accounts Payable

, 2018
The subject of the study is theoretical, methodological and practical aspects of accounting for accounts receivable and payables. The purpose of the study is to determine the peculiarities of management of accounts receivable and payables at Ukrainian enterprises. Methodology of work.
openaire   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

Disaggregating Cash Flows: The Effect of Linking and Labeling on Investors’ Understanding of the Statement of Cash Flows

Journal of Accounting Research, EarlyView.
ABSTRACT Operating cash flows are a critical input to valuation activities. Research and practice indicate that the most common method of presenting operating cash flows, the indirect method, is viewed as overly complex. We experimentally examine whether two theoretically motivated factors represent shortcomings of the indirect method: (1) inadequate ...
Richard Crandall, Shannon Garavaglia, Cassie Mongold   +2 more
wiley   +1 more source

Forensic audit evidence analysis with the triangle fraud theory approach

Jurnal Akademi Akuntansi
Purpose:  This study aims to analyze whether Vendor Masterlist, Account Payable Register, and Employee Masterlist are strong evidence in forensic audits using the fraud triangle theory approach.
Endang Dwi Wahyuni, Driana Leniwati, Gusti Tika Luthfiana Anggriani   +2 more
doaj   +1 more source

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

مرور نظام‌مند بررسی اجرای حسابداری تعهدی در بخش دولتی و نظام سلامت: چالش‌ها و راهکارها

مدیریت اطلاعات سلامت, 2013
مقدمه: امروزه دگرگونی‌های شدیدی در ساختارهای دولتی به‌ویژه نظام‌های مراقبت سلامت ایجاد شده است. در این سازمان‌ها افزایش هزینه‌ها و انتظارات فزاینده‌ی مشتریان، توجه دولت‌ها را به مدیریت صحیح منابع معطوف ساخته است.
Mohammad Hossein Mehrolhasani, Masoud Abolhalaj, Mahmoud Nekoei Moghadam, Reza Dehnavieh, Mozhgan Emami   +4 more
doaj  

A Survey of the Archival Audit Literature Une revue de la littérature en matière d'audit fondée sur les données archivales

Contemporary Accounting Research, EarlyView.
ABSTRACT External audits enhance the credibility of financial statements and are a cornerstone of capital market integrity. However, the growing and complex auditing literature poses challenges for researchers. This survey synthesizes and critically evaluates archival audit research published in top accounting journals from 1995 to 2025, organizing ...
Clive Lennox, Chan Li, Yiqian Wang
wiley   +1 more source

MENDETEKSI EARNINGS MANAGEMENT DAN AKUN-AKUN YANG BERPENGARUH (Studi Pada Perusahaan Yang Melakukan Aktivitas Penawaran Saham Perdana Di Bursa Efek Jakarta)

Wacana: Jurnal Sosial dan Humaniora, 2012
Earnings Management (EM) is an effort performed by company management as financial report issuer on purpose to influence the readers and stakeholders behavior who rely on financial reports as their primary information source, in accordance with firm ...
OTTO - BUDIHARDJO, ALI - DJAMHURI, HARRY - SUSANTO   +2 more
doaj  

Creditworthiness management as a tool for ensuring sustainable self-sufficient business development in Ukraine

Економіка, управління та адміністрування
The paper is devoted to the issues regarding the effectiveness of managing the creditworthiness of Ukrainian businesses, which involve significant financial resources to form necessary assets under debt obligations for economic operations.
O.H. Denysiuk, O.V. Panichuk
doaj   +1 more source

The Questioning of Special Items During Conference Calls: High Quality or Highly Questionable? Réexaminer des éléments exceptionnels lors des conférences téléphoniques : une pratique d'excellence ou très contestable?

Contemporary Accounting Research, EarlyView.
ABSTRACT Accounting standards require firms to distinguish recurring revenues and expenses from nonrecurring gains and losses, which are often referred to as special items. However, not all special items are genuinely nonrecurring. Exploiting the setting of earnings conference calls, we explore whether analysts can identify opportunistic special items,
Jiajia Fu, Yuan Ji, James Potepa
wiley   +1 more source