Results 51 to 60 of about 1,839,699 (193)

Context-dependent outcome expectation contributes to experience-based risky choice [PDF]

open access: yesJudgment and Decision Making, 2022
Previous research has demonstrated systematic discrepancies between description- and experience-based risky choices. This description-experience gap has been attributed to several factors such as reliance on small samples and differential probability ...
Zhijian He, Junyi Dai
doaj  

THE "CREDIBILITY CRISIS" OF AUDITING PROFFESION: AN EMPIRICAL STUDY IN ROMANIA [PDF]

open access: yes
For decades the accountancy profession has responded to the "credibility crisis" by coining, reciting and hiding behind the phrase "audit expectation gap" - a phrase which denotes the differences between the public's and Auditors' perceptions of the role
Stirbu Dan   +3 more
core  

Who is in the driving seat? Assessing innovation performance feedback and digital transformation of manufacturing enterprises

open access: yesHeliyon
The use of digital technologies has enabled enterprises to enhance their innovation capabilities and reconstruct their competitive advantage throughout the wave of digital transformation.
Dongwei Li   +4 more
doaj   +1 more source

ANALISIS FENOMENA EXPECTATION GAP DAN TANGGUNG JAWAB HUKUM AUDITOR (Studi Pada KAP ”MH & N” di Jakarta)

open access: yesIqtishadia, 2016
Tulisan ini menggunakan pendekatan kualitatif untuk mendapatkan pemahaman yang mendalam tentang gambaran dan sikap akuntan publik dan staf profesional mereka dengan fenomena kesenjangan harapan yang terjadi antara akuntan publik dan pengguna laporan ...
Andi Mirdah, Gugus Irianto, Yuliati
doaj   +1 more source

Kesenjangan Harapan Antara Nasabah dan Manajemen terhadap Penyampaian Informasi Keuangan dan Non Keuangan Bank Syariah

open access: yesJournal of Accounting and Investment, 2015
The use of revenue sharing between depositors and the bank in the operation of Islamic Banks, has created an agency problem. Regarding with this problem, Banks should provide both financial and non financial information for the depositors.
Rizal Yaya   +2 more
doaj  

Innovation in Manufacturing Within the Digital Intelligence Context: Examining Faultlines Through Information Processing

open access: yesInformation
In the context of digital intelligence, innovation is vital for manufacturing enterprises to establish sustainable competitive advantages. As the cornerstone of decision-making, the information-processing capability of top management teams plays an ...
Kangli Zhang, Jinwei Zhu
doaj   +1 more source

FRAUD AND ERROR. AUDITORS' RESPONSIBILITY LEVELS [PDF]

open access: yes
Are auditors responsible for detecting fraud in the companies they inspect? Most ofthe public thinks they are. Auditors often demur. The auditors' duties for the prevention, detectionand reporting of fraud, other illegal acts and errors is one of the ...
Maria Moraru   +4 more
core  

Audit Expectation Gap – Evidence in 21st Century

open access: yes, 2018
Audit expectation gap has always been a captivating literature to study in the accounting and auditing philosophy. The first study on audit expectation gap was carried in 1974 and since then several literatures have been developing to identify the ...
Reza, Mohammed Moin Uddin   +1 more
core   +1 more source

Analisis Pandangan Mahasiswa Akuntansi Mengenai Expectation Gap

open access: yes, 2023
Saat ini pekerjaan menjadi akuntan publik semakin pesat seiring dengan majunya perkembangan zaman dan banyak pula yang semakin membutuhkan akan jasa ini untuk mengetahui sebuah hasil dariinformasi keuangan yang relevan.
Laela, Muslikhatul
core  

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