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Beauty is in the eye of the employer: Labor market discrimination of accountants [PDF]

open access: yesFrontiers in Psychology, 2022
This research investigates labor market discrimination based on physical appearance in Israel’s Certified Public Accountant firms. Using a survey questionnaire, we showed that accountants in managerial positions prefer to hire more physically attractive ...
Offer Moshe Shapir, Zeev Shtudiner
doaj   +2 more sources

Student’s Decision: A Key to Certified Public Accountant

open access: yesUniversal Journal of Educational Research, 2022
This study was intended to determine the level of factors affecting the decision of 4th year BS Accountancy students from College of Maasin to work after graduation or to take the 2022 CPALE.
Mara Anita E. Esaga   +5 more
doaj   +2 more sources

ASSESSING CERTIFIED PUBLIC ACCOUNTANTS AS CAREER CHOICE: ACCOUNTING STUDENTS’ PERCEPTION

open access: yesJournal of Management Small and Medium Enterprises (SME's), 2023
The purpose of this study is to analyze accounting students' perceptions of becoming a Certified Public Accountant (CPA). The factors measured in this study are variables of Human Influence, Intrinsic Value, Career Prospects, Job Market Factors, and ...
Syifa Citra Nabela   +3 more
doaj   +2 more sources

Auditing Techniques to Minimize Accounting Related Fraud and Errors: A Qualitative Analysis with the Interview Method

open access: yesEmerging Markets Journal, 2021
Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to ...
Cevdet Kızıl   +2 more
doaj   +1 more source

Phenomenological Exploring of the lived Experiences of Candidates Participating in the CPA Exam [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2023
The willingness of accountants to participate in the certified public accountant (CPA) exam is such that it has made a very difficult and professional competition inevitable, so the purpose of the research is to know the lived experiences of CPA ...
sajad naghdi, roghayye Jeddi
doaj   +1 more source

From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a [PDF]

open access: yesProblems and Perspectives in Management, 2017
In December 2013, the International Integrated Reporting Council (IIRC) published the International Integrated Reporting Framework. The aim of the Framework is to provide the guiding principles and the content elements of an integrated report.
Renato Camodeca, Alex Almici
doaj   +1 more source

Ranking the Effective Measurements on the Tasks and Position of Internal Auditing Unit in the Executive Agencies [PDF]

open access: yesحسابداری سلامت, 2017
Introduction: Internal auditing unit as a major part of each organization and as the main principle of a controlling environment, is in charge of evaluating and investigating the adequacy and efficiency of accounting system and internal control ...
Gh. Mahdavi, N. Namazi
doaj   +1 more source

Modeling the Consequences of the Auditors' Leaving the Public Accounting Profession: Is There a Brain Drain in Auditing? [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2023
Many recent professional reports have reported that professional turnover is a primary concern for the audit profession. Also, based on the information received from the Securities and Exchange Organization by March 2019, the average retention period for
Saeed Ghasemi   +2 more
doaj   +1 more source

The Securities and Exchange Commission and Accounting Principles [PDF]

open access: yes, 1965
In this thesis we address the problem of optimal code generation for irregular architectures such as Digital Signal Processors (DSPs). Code generation consists mainly of three interrelated optimization tasks: instruction selection (with resource ...
Pines, J. Arnold
core   +4 more sources

Content Analysis of the Exam Held by the Certification Board of CPAs of the Ministry of Economic Affairs and Finance; The Years 2002 to 2019 [PDF]

open access: yesحسابداری دولتی, 2021
Subject and Purpose of the Article: Examining and scrutinizing the exams of the previous periods leads to gaining proper knowledge of the topics, number and combination of questions from different topics, their frequency and repetition. The present study
AmirHadi Manavi Moghadam   +2 more
doaj   +1 more source

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