Results 61 to 70 of about 80,126 (239)

Analisis Pengaruh Perputaran Piutang Terhadap Return on Investment Pada PT Goodyear Indonesia, Tbk. [PDF]

, 2016
PT Goodyear Indonesia, Tbk. is a company engaged in the production of the tire industry. Thepurpose of research is to find out how the development of accounts receivable turnover, howto accounts receivable turnover influence to the Return On Investment ...
JAYA, S. (SANDY)
core  

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

Управление дебиторской задолженностью [PDF]

, 2012
Рассмотрен инструментарий анализа и оценки дебиторской задолженности, направления усовершенствования управления дебиторской задолженностью фирмы в целях повышения ее экономического потенциала.Considered tools of analysis and evaluation of accounts ...
Голубева, Т. В., Крамской, Дмитрий Юрьевич, Педенко, Н. Н.   +2 more
core  

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

Efficiency of the Receivable Rotation Ratio as a Measure of the Accounts Receivable Settlement Period

Operations Research and Decisions, 2010
Accounts receivable forecasting, due to a wide range of applications in a number of financial decisions, is an important area of a company’s financial forecasts.
Aleksandra Szpulak
doaj  

EVALUASI PENERAPAN AKUNTANSI PIUTANG USAHA PADA USAHA MIKRO, KECIL DAN MENENGAH

Profita, 2019
This study aims to review the implementation of accounting policies that include account receivables management and its policies as well as internal controls applied in Micro, Small and Medium Enterprises. The object used in this research is PT.
Maylina Rahmad Eka Syahputri, Amrie Firmansyah   +1 more
doaj   +1 more source

Analysis of Accounts Receivable System in Accounting

Sciences du Nord Humanities and Social Sciences
Companies often have difficulty collecting receivables from customers. If the internal control system  is not implemented clearly and firmly, this will have an impact on the accumulation of receivables. Often receivables that are difficult to collect have a risk of uncollectible receivables which have an impact on reducing profits or profits.
Nuraeni Pasaribu, Yusri Hazmi, Ririn Andriani, Teuku Furqan Anbia   +3 more
openaire   +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

The Credit Asset of Enterprise Accounts Receivable Pricing Model

Complexity, 2018
Based on the thinking of holism and reductionism, this paper creatively constructed the credit asset pricing model of enterprises’ accounts receivable, namely, the BEST pricing model, and it was demonstrated effectively.
Deshun Xu, Junhai Ma
doaj   +1 more source

When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection Quand un audit est‐il « assez réussi » ? Ambiguïté professionnelle et construction stratégique de sens lors d'une surveillance des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper draws on the social control and sensemaking literatures to study how a Big 4 audit firm in the Netherlands sought to contest the national oversight body's inspection findings on one of its audit engagements. Our case study leads us to develop the concept of professional ambiguity to capture the multiple, coexisting meanings and ...
Wendy Groot, Dominic Detzen, Anna Gold
wiley   +1 more source