Beauty is in the eye of the employer: Labor market discrimination of accountants [PDF]
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
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 +3 more sources
MENGGAGAS KONSEP PENERAPAN SHARIAH COMPLIANCE AUDIT: SEBUAH UPAYA PENCAPAIAN ISLAMIC CORPORATE GOVERNANCE [PDF]
This research is aimed to give solution over the imbalance that happened between the practices that shariah business entities actually do and those that should be done.
N. Iman Prakosa, Lutfi Zuchri
doaj +6 more sources
Ethical perspectives of certified public accountants and the cannabis industry. [PDF]
Abstract Background Certified public accountants must follow very high standards of ethical conduct as set forth by the AICPA Code of Professional Conduct and individual state licensing requirements. A 2019 grounded theory qualitative study posed that CPAs remain largely hesitant to serve the cannabis industry primarily ...
Owens-Ott GS, Snyder J, Ott R.
europepmc +5 more sources
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]
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]
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]
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]
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
ASSESSING CERTIFIED PUBLIC ACCOUNTANTS AS CAREER CHOICE: ACCOUNTING STUDENTS’ PERCEPTION
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 +1 more source

