Results 71 to 80 of about 2,081 (230)

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

Abacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

Audit of accounts payable and accounts receivable focused on employees

, 2010
The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages ...
Knorová, Pavla
core  

Does Audit Committee Training Increase Audit Effort?

Abacus, EarlyView.
Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

METHODS FOR MANAGING ACCOUNTS RECEIVABLE AND PAYABLE IN AN ORGANIZATION

Russian Electronic Scientific Journal
The financial stability of any enterprise depends largely on the amount of accounts receivable and accounts payable, which accrue during the sale of products and provision of services under commercial credit. During production and commercial activities, enterprises enter into settlements with counterparties, employees, and other individuals and legal ...
YU.A. Zapolskikh, T.N. Lubova
openaire   +1 more source

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

Abacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source

Audit of accounts payable and accounts receivable focused on employees

, 2011
Cílem této diplomové práce je propojit teoretickou část týkající se auditu a jeho právní úpravy, mzdové oblasti a zúčtovacích vztahů s praktickou částí.
Knorová, Pavla
core  

Working capital management and performance of small medium scale enterprises (SMEs) in Kwara state of Nigeria [PDF]

New Applied Studies in Management, Economics & Accounting
This study evaluated the impact of working capital management on the performance of small and medium scale enterprises (SMEs) in Kwara State of Nigeria.
Oluwagbenga Seyingbo, Kayode Kolawole
doaj   +1 more source

Investment centre manager's multiperiod fairness perceptions and intertemporal dependency

Accounting &Finance, Volume 65, Issue 1, Page 3-36, March 2025.
Abstract This paper explores the motivation of investment centre managers when their investment centre's performance is affected by decisions made by their predecessor. Through a qualitative case study of a Japanese manufacturer, the effectiveness of conventional remedies for motivational issues and further motivational issues caused by the same ...
Hiroyuki Selmes‐Suzuki
wiley   +1 more source

A study on SPK Tenaga Sdn Bhd's: Syarikat Permodalan Kebangsaan Berhad Group accounts payable system / Engku Ahmad Farid Engku Mustaffa [PDF]

, 1993
This project paper present a study on Accounts Payable System, element that affect the system and the idea of introducing -a computerised accounting system of SPK Tenaga Sdn Bhd a subsidiary of Sharikat Permodalan Kebangsaan Berhad.
Engku Mustaffa, Engku Ahmad Farid
core  

The Determinants of Auditor Communication and Its Consequences for Audit Effort

Accounting &Finance, EarlyView.
ABSTRACT Auditing standards and academic literature highlight the importance of effective communication between auditors and those charged with governance. However, empirical evidence on its determinants and consequences remains limited. To address this gap, we use data from Korea, where auditor–audit committee communication is publicly disclosed, and ...
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source