Results 41 to 50 of about 28,600 (50)
The role of government auditing in controlling the level of corruption in Indonesia
Jurnal Akuntansi dan Auditing Indonesia, 2021 The regional autonomy system has a great impact on the Indonesian local government to create good governance so as to prevent corruption. This study aims to examine the impact of detection of irregularities, audit opinion, and audit rectification on the ...
Anggreni Dian Kurniawati +1 more
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Formation of borrower’s bank credit scoring integrated model
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017 The article proposes the borrower’s bank credit scoring model that is of particular relevance in an unstable world and Ukrainian financial markets.
O.V. Lysenok
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Method of accounting and approaches to tax optimization of income tax of entities
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016 The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time ...
V.V. Sokolovska
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Akuntansi DewantaraTujuan penelitian ini adalah untuk mengetahui pengaruh sistem pengendalian intern, sistem whistleblowing, moralitas, kepuasan kerja, kompetensi sumber daya manusia, dan komitmen organisasi terhadap pencegahan kecurangan dalam pengelolaan dana desa pada ...
Radita Cancera
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Formation of income amount of builder in share building under mixed agreement
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016 The article examines the existent problems in the accounting of economical activities connected with builder’s acceptance of incomes and expenditures in a share building. On the base of analysis of economical essence of the activities performed under the
S.A. Yestchenko
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Can independent directors effectively monitor controlling shareholders after reappointment?
China Journal of Accounting ResearchThe mandatory rotation of independent directors upon the expiration of their term is a key institutional design in China, aimed at safeguarding their independence and enhancing the effectiveness of their supervision.
Rongjiang Bao +3 more
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FEATURES OF CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN EXPERIENCE
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016 The article researches the features of preparation and submission of the consolidated financial statements of the world countries of different systems of accounting standardization in order to identify the areas of accounting improvement for the process ...
S. V. KUCHER
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China Journal of Accounting ResearchMany public–private partnership (PPP) projects in China are facing increased fiscal expenditure responsibilities and weakened fiscal capacity, which may hinder investment in corporate innovation. Using data from Chinese prefecture-level cities and listed
Fang Wang, Xinci Chen, Guochao Yang
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Аccounting and methodological aspects of capital expenditure for land improvement
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2016 The article highlights the process of reflection in accounting the capital costs for land improvement. The main legislation governing this issue is covered. Also the article has agreed the key issues that ensure in accounting for capital expenditures for
J.P. Melnychuk
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Green underwriters and carbon information disclosure
China Journal of Accounting ResearchCarbon information disclosure is crucial for combating climate change, but firms often face cost and market constraints that limit their willingness to disclose.
Yanan Tian +3 more
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