Results 71 to 80 of about 1,231 (218)

How Professional Accountants Learn in the Workplace: A Structured Literature Review Modes d'apprentissage des comptables au travail : revue structurée de la littérature

Accounting Perspectives, EarlyView.
ABSTRACT Accountants must master a considerable body of highly complex knowledge to attain the level of professional proficiency required to comply with accounting standards and uphold their public responsibility. Postsecondary education and professional certification bodies provide only a portion of the technical knowledge that accountants need to ...
Leslie Berger, Nicholle Kovach, Dorian Lane   +2 more
wiley   +1 more source

Specialists' Evidence Evaluation and Judgments in Audits Évaluation des preuves et jugements des spécialistes lors des audits

Contemporary Accounting Research, EarlyView.
ABSTRACT Audits of complex fair value estimates involve evaluating and challenging key client assumptions. Auditors generally lack the necessary expertise to perform this work, and thus, they often engage valuation specialists to perform this audit work.
Tim D. Bauer, Cassandra Estep, Emily E. Griffith   +2 more
wiley   +1 more source

Voluntary Disclosure Through the Prominence of Risk Factors in the 10‐K Information facultative par le biais de la mise en avant des facteurs de risque dans le formulaire 10‐K

Contemporary Accounting Research, EarlyView.
ABSTRACT Prior research finds that the textual content of Item 1A risk factor disclosures in 10‐K filings provides valuable information about firm risk. However, less is known about whether the ordering of these disclosures conveys useful information.
Michael Chin, Yue Liu, Kevin Moffitt
wiley   +1 more source

Optimizing Cash Flow [PDF]

Ovidius University Annals: Economic Sciences Series
In a globalized world economy, it is increasingly difficult for an economic entity to meet its financing needs unless it has a substantial financial baggage. It must therefore secure this financial baggage either from internal or external sources.
Mircea-Iosif Rus
doaj  

Methodology for the Assessment and Improvement of Accounting for Loss Allowances for Expected Credit Losses on Impaired Financial Assets under IFRS 9: the Case of Receivables of Ukrainian Agricultural Enterprises [PDF]

Облік і фінанси
In conditions of martial law, macroeconomic instability, high credit risks, and deterioration in counterparties’ solvency, the problem of reliably assessing receivables and forming reserves for expected credit losses becomes particularly urgent. However,
Stanislav Vasylishyn, Inna Gryshova, Nataliia Zhuk, Yuliia Nezhyd   +3 more
doaj   +1 more source

How Do Forward‐Looking Estimates of Credit Losses Affect the Judgments of Financial Statement Users? Comment les estimations prospectives des pertes sur créances influencent‐elles les jugements des utilisateurs des états financiers?

Contemporary Accounting Research, EarlyView.
ABSTRACT Financial accounting standard setters recently changed the accounting for estimates involving credit risk. The change shifted the accounting from an incurred‐loss model (ILM), which is based on credit‐risk conditions that exist at the time of the estimate, to a model based on expected credit losses over the life of the asset in question (ELM),
Lisa Koonce, Cassie Mongold, Laura Quaid, Jennifer Winchel   +3 more
wiley   +1 more source

Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting

Abacus, EarlyView.
We examine the association between continuous disclosure and investment efficiency within the context of Australia's unique regulatory setting for continuous disclosure. Based on 8,527 firm‐year observations, we find that continuous disclosure is positively associated with investment efficiency and helps to mitigate both over‐investment and under ...
Sudipta Bose, Muhammad Jahangir Ali, Syed Shams, Muhammad Shahin Miah   +3 more
wiley   +1 more source

From Red Tape to Efficiency: The Influence of Professional Managers on Audit Report Lag in Chinese State‐owned Enterprises

Abacus, EarlyView.
This study examines the impact of professional managers on audit report lag in Chinese state‐owned enterprises (SOEs). Using a novel, manually constructed dataset of A‐share listed SOEs from 2006 to 2020, we find that the presence of professional managers is associated with significantly shorter audit report lag.
Hao Han, Kun Luo, Bo Qin
wiley   +1 more source

Does Audit Committee Training Increase Audit Effort?

Abacus, EarlyView.
Extensive literature has examined audit committee (AC) characteristics, including members’ prior experience and qualifications. However, much of this research uses static proxies for human capital, overlooking the potential for AC members to enhance their skills over time. In this study, we examine both the determinants and consequences of AC training.
Eun Hye Jo, Jung Wha (Jenny) Lee, Tom Scott   +2 more
wiley   +1 more source

What Do Analyst Financial Modelling Mistakes Tell Us? Evidence from the Properties of Accounting

Abacus, EarlyView.
This study develops a novel measure of sell‐side analyst financial modelling mistakes, based on whether an analyst's simultaneous forecasts of earnings, book value of equity, and dividends are internally consistent with the accounting clean surplus relation. I find that the discrepancy of an analyst's forecasts from clean surplus (a proxy for financial
Mark Wallis
wiley   +1 more source