Results 61 to 70 of about 2,081 (230)

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

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

Management of accounts receivable and payable of medium-sized businesses

, 2022
Цель исследования – разработка методических основ для экономического анализа и управления дебиторской и кредиторской задолженностью предприятий среднего бизнеса с учетом специфики его деятельности в современных условиях.
Grigorieva, E. S., Григорьева, Е. С.   +1 more
core  

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  

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

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  

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

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

Improvement of the theoretical and methodical bases of accounting, analysis and quality control of accounts receivable and accounts payable of the enterprise (on the example of JSC «Ternopil plant for the production of road-building materials») [PDF]

, 2014
It is investigated the theoretical aspects of accounts receivables and accounts payable, methodology of methodology of their accounting on an enterprise, suggestions in relation to the improvement of registers of accounting of account receivable and ...
Sukhan, I., Сухан, Інна Геннадіївна   +1 more
core   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source