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Assessing judges' use and awareness of cognitive heuristic decision-making. [PDF]

open access: yesFront Cognit
Malegiannaki AC   +2 more
europepmc   +1 more source

Complexity of Financial Reporting Standards and Accounting Expertise

open access: yesJournal of Accounting and Economics, 2019
This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosures ...
Roman Chychyla   +2 more
exaly   +2 more sources
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Research on the Optimization of Judicial Accounting Expertise Services Process of Accounting Firms Under the Empowerment of RPA

Proceedings of the 2025 2nd International Conference on Economic Data Analytics and Artificial Intelligence
exaly   +2 more sources

Perception of Forensic Accountants About Elaboration of Free Judicial Expertise in Brazil

2010
The Article XXIII in the Universal Declaration of Human Rights mentions that all work must have a fair and favorable remuneration. However, in Brazil, the state uses the free legal aid as a way of minimizing the social and economic inequality, making possible the needy have access to justice.
Idalberto José das Neves Júnior   +2 more
openaire   +1 more source

EXTENT OF JUDICIAL ACCOUNTING EXPERTISE WITHIN THE PRODUCTION OF ACCOUNTING INFORMATION [PDF]

open access: possibleSTUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, 2013
Within the economic and social relationships in a permanent dynamics, information plays an essential role. The current configuration of society, masked through chronic imbalances in the relationships between society and citizens, needs a decisional system mostly based on the logic of production and use of information.
openaire  

LEGAL ASPECTS IN CONDUCTING A JUDICIAL ACCOUNTING EXPERTISE

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2009
Accounting expertise reports are drawn up by professionals who are legally authorised to retrace a given economic and/or financial operation, based on their analyses of documents, data and information provided by accounting records. In Romania, these professionals are represented by active accounting experts belonging to the Body of Expert and Licensed
openaire  

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