Results 11 to 20 of about 622 (214)

Product-market competition, internal control quality and audit opinions. Evidence from Chinese listed firms

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2020
Based on data on listed firms in the Shanghai and Shenzhen A-share stock markets from 2007 to 2015, this study examines the relations among the quality of internal control, product-market competition and audit opinions. The empirical results reveal that (
Ling Zhang, Wen Chen, WUN HONG SU
doaj   +1 more source

Motivational factors influencing MSU accounting students to become a certified public accountant (CPA) [PDF]

open access: yesManagement Science Letters, 2019
Public accountants play important role for development of business activities. Malaysia needs as many as 60,000 qualified accountants in year 2020 but only half of the figure is presently achieved.
Rahmawati Ulfah   +2 more
doaj   +1 more source

As competências profissionais e as certificações internacionais da área contábil

open access: yesJournal of Management and Business Studies, 2021
O exercício da profissão contábil, historicamente, é reconhecido por seu controle de acesso e exercício, no intuito de certificar a qualificação do candidato à área.
Josmaria Ribeiro de Oliveira   +2 more
doaj   +1 more source

Jalan Terjal Menuju Professional Accountant

open access: yesJurnal Akuntansi, 2014
To be professional accountant is not easy. The candidate has to follow some stages. He (She) has to be graduate from S1 degree majoring in accounting, completing accounting education program and passing the examination of certified public accountant ...
Trimanto Setyo Wardoyo
doaj   +1 more source

The Accountant: accountant stereotypes and the effects on students' and accounting professionals' self-image

open access: yesRevista Catarinense da Ciência Contábil, 2020
This research aims to analyze the competencies required by the American Institute of Certified Public Accountants (AICPA) and build collective discourses on these competencies and the stereotypes of the accounting professionals represented in the film ...
Joyce Menezes da Fonseca Tonin   +3 more
doaj   +1 more source

The Examination of Managers’ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences) [PDF]

open access: yesحسابداری سلامت, 2013
Introduction: The main purpose of accounting and financial reporting systems in the public sector is to provide sophisticated information to help managers play an effective role regarding accountability, and help them make sensible political, economical ...
Gh. Mahdavi, M. H. Maher
doaj  

A Study of Risk-Based Auditing Obstacles [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2019
In this study, we investigate the problems and obstacles to implementing risk-based auditing in Iran. We set four hypotheses and used a questionnaire containing 45 questions to collect the required data.
Seyed Mansour Yazdaniyan, Mohsen Dastgir
doaj   +1 more source

MENGGAGAS KONSEP PENERAPAN SHARIAH COMPLIANCE AUDIT: SEBUAH UPAYA PENCAPAIAN ISLAMIC CORPORATE GOVERNANCE

open access: yesJurnal Ekonomi dan Keuangan Islam, 2011
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   +3 more sources

An Investigation into the Level of Familiarity of Chief Financial Officers with New Methods of Budgeting in Fars Province Authorities [PDF]

open access: yesحسابداری سلامت, 2012
Introduction:  The aim of this study was to investigate the degree of familiarity of chief financial officers with new budgeting methods in executing agencies of Fars province.
Gh. Mahdavi, M. Golmohammadi
doaj  

FAKTOR PERTIMBANGAN PASAR KERJA, KEMAMPUAN FINANSIAL, DAN LINGKUNGAN KELUARGA TERHADAP MINAT UNTUK MENGIKUTI UJIAN CERTIFIED PUBLIC ACCOUNTANT (CPA)

open access: yesSoedirman Economics Education Journal, 2022
Penelitian ini merupakan penelitian kuantitatif menggunakan data primer. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh pertimbangan pasar kerja, kemampuan finansial, dan lingkungan keluarga terhadap minat mahasiswa S1 Akuntansi ...
Bella Andias Permatasari   +2 more
doaj   +1 more source

Home - About - Disclaimer - Privacy