Results 51 to 60 of about 79,614 (243)

Evidence About Discipline Committees and Professional Misconduct of Auditors*,‡

Accounting Perspectives, EarlyView.
ABSTRACT Self‐regulating professions establish professional discipline processes to determine whether members' behavior falls short of expectations outlined in their respective codes of conduct and to determine appropriate sanctions when necessary. From an auditing perspective, audit quality is of primary interest to audit researchers, yet few prior ...
Devan Mescall, Regan N. Schmidt, Michael J. Wynes   +2 more
wiley   +1 more source

Efficient accounts receivable management system as a main impact factor on the enterprise solvency and liquidity [PDF]

, 2014
У статті досліджено основні аспекти управління дебіторською заборгованістю на підприємстві, висвітлено теоретичні та практичні основи управління даною частиною оборотних активів.
Bukalo, Nadiia A., Liashuk, Viktoriia V., Букало, Надія Артемівна, Ляшук, Вікторія В.   +3 more
core  

Accessing Research‐Informed Instructional Strategies to Teach Financial and Managerial Accounting: A Review and Recommendations

Accounting Perspectives, EarlyView.
ABSTRACT Financial and managerial accounting (FMA) courses are critical courses that give first‐year students their first taste of technical accounting content. This paper surveys 20 years of literature in five specialist accounting education journals to draw out research‐informed instructional strategies and associated recommendations on their use and
Sanobar Anjum Siddiqui
wiley   +1 more source

Pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan Terhadap Profitabilitas Dimoderasi oleh Ukuran Perusahaan

Jurnal Akutansi Manajemen Ekonomi Kewirausahaan
This research aims to determine cash turnover, accounts receivable turnover, and inventory turnover on profitability with firm size as a moderating variable in pharmaceutical and chemical companies listed on the Indonesia Stock Exchange in 2018-2023 ...
Indah Salsabillah Fa indra
doaj   +1 more source

Can individual auditors' career advancements predict audit partner quality?

Contemporary Accounting Research, EarlyView.
Abstract This mixed‐methods study investigates whether individual auditors' career advancements to more prestigious audit firms can predict their audit quality. Using hand‐collected data on more than 2,000 audit partners from professional networking website profiles, I identify audit partners with advancements from less to more prestigious audit firms ...
Joseph A. Micale
wiley   +1 more source

Rancang Bangun Aplikasi Piutang pada Kantor Pemasaran Tanah Kavling Pandugo 200 Surabaya [PDF]

, 2015
Pandugo 200 is a company that engaged in the sale and purchase of land plots for cash and credit in Surabaya and Sidoarjo with problems 60,62% of uncollected accounts receivable.
Sudarmaningtyas, P. (Pantjawati), Tjandrarini, A. B. (A), Ubaid, A. (Abdulloh)   +2 more
core  

Cash‐holding Benefits and Their Influence on Seasoned Equity Offering Decisions

Abacus, EarlyView.
This study investigates the cash‐holding motivations of issuers with excess cash. It aims to explain why these issuers choose to accumulate even more cash through stock issuances rather than utilize their existing surplus. I assess three competing cash‐holding motivation hypotheses: whether issuers raise cash: (i) to fund the needs of future growth ...
Ebrahim Bazrafshan
wiley   +1 more source

Pengelolaan Piutang Yang Efektif Sebagai Upaya Meningkatkan Profitabilitas (Studi Kasus Pada Perusahaan CV Walet Sumber Barokah Malang Periode 2012 – 2014) [PDF]

, 2015
Effective management of accounts receivable is one thing to expect the company to earn a profit through the sale of credit policy. Effective management of accounts receivable can be illustrated through the annual turnover ratio has increased (the ...
A, Z. Z. (Zahroh), Rahayu, S. M. (Sri), Surono, B. A. (Bagus)   +2 more
core  

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Accounts Receivables Management

International Journal of Finance & Banking Studies (2147-4486), 2017
This paper studied how Zoomlion Company Limited manages its accounts receivables. Based on multiple linear regression analysis, Kendall coefficient of concordance and One sample t-test, the result shows effective credit control systems by the company.
openaire   +2 more sources