Results 21 to 30 of about 93,418 (309)

Applicability of Forensic Accounting to Reduce Fraud and its Effects on Financial Statement of Jordanian Shareholding Companies From the Perspective of Judiciary and Certified Public Accountant

open access: yes, 2020
This research aimed to investigate the applicability of forensic accounting to reduce fraud and its effects on financial statement of Jordanian Shareholding Companies from the perspective of Judiciary and Certified Public Accountant.
Abdussalam Mahmoud Abu Tapanjeh   +1 more
semanticscholar   +1 more source

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

Determinants Of Cloud Accounting Adoption Intention: The T.O.E, D.O.I and T.A.M. Models

open access: yesJournal of Accounting Research, Organization and Economics, 2021
Objective – Nowadays, Cloud Computing is a necessity and more than a trend for all or-ganizations, given the sensitive nature of financial information.
Ismail Ouaadi, Mohammed El Haddad
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

Factors Affecting the Success in Certified Public Accountant Exam in Kuwait

open access: yes, 2020
The aim of the article is to assess the variables that are influenced performance on the Certified Public Accountant (CPA) exam in Kuwait. To achieve the aim of the study, structure questionnaire was improved and delivered to a sample of (150) of the ...
Nabi Al-Duwaila, Abdullah AL-Mutairi
semanticscholar   +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

Pengaruh Locus of Control, Integritas Auditor, Dan Gaya Kepemimpinan Terhadap Kinerja Auditor Studi Kasus Pada Kantor Akuntan Publik di Kota Bandung

open access: yesAkuntansi Dewantara, 2019
The purpose of this study is to explain the Effect of Locus of Control, Auditor Integrity, and Leadership Style on Study Case Performance Auditors on Public Accountant Office in Bandung.
sabirin Sabirin
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  

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  

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