Results 51 to 60 of about 5,395 (208)
Reporting Control Deficiencies in Repeat Internal Audit Engagements*
Accounting Perspectives, Volume 24, Issue 1, Page 7-20, March 2025.ABSTRACT This study examines the reporting of control deficiencies in repeat internal audit engagements. Experienced internal auditors were presented with a hypothetical case in which they were asked about the likelihood of reporting an internal control deficiency discovered last year but which was, “through an oversight,” not reported to company ...
Michael Favere‐Marchesi
wiley +1 more source
, 2005 This study investigates the impact of group decision support system on the determination of information system requirement. The research model consists of one independent variable, two controlled variables and eight dependent variables.
GASSEMI, Karim
core
Accounting Perspectives, Volume 24, Issue 1, Page 157-188, March 2025.ABSTRACT This empirically grounded commentary explores the impacts of the COVID‐19 pandemic on the strategic direction of Canada's accounting profession and highlights opportunities and challenges that lie ahead in the post‐pandemic era. We undertake a systematic literature review using deductive and inductive approaches within both the academic ...
Merridee Bujaki +4 more
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT This case challenges students to apply managerial accounting concepts in the context of the Paris 2024 Olympic Games, a large‐scale event shaped by uncertainty, complexity, and public accountability. Positioned as advisors evaluating financial and strategic decisions before the Games, students analyze sponsorship value, cost structures ...
Catherine Barrette, Michael J. Marin
wiley +1 more source
, 2008 International audienceLe but du présent ouvrage, qui prend en compte les normes récentes, est d'offrir une vue complète des différents aspects du management de projet centrée sur les projets système d'information.
Morley, Chantal
core
Analyse des données et systèmes d'information géographique [PDF]
, 1994 Les outils de requête sur base de données, proposés dans les systèmes d'information gégraphique, permettent de construire des tableaux de données complexes qu'il est nécessaire d'exploiter avec des méthodes statistiques adaptées.
Thomas, S.
core
, 1991 From digital Maps to Geographical Information Systems: new Methods and new Techniques applied to spatial Analysis. With the widespread adoption of microcomputers for professional use a new range of performing and friendly user software packages are ...
Waniez, Philippe
core +1 more source
Accounting Perspectives, EarlyView.ABSTRACT A long‐standing debate exists between neutrality and conservatism in financial reporting. This debate has gained momentum following the 2010 FASB decision to remove the term conservatism from its Conceptual Framework. While neutrality is now promoted as a cornerstone of faithful representation, conservatism remains embedded in numerous ...
Rahat Jafri +2 more
wiley +1 more source
Contemporary Accounting Research, EarlyView.ABSTRACT We study how analysts' inherited cultural attitudes to time orientation affect their production of long‐term information and the profitability of their stock recommendations. We find that analysts from long‐term‐oriented cultures exhibit a longer forecast horizon and issue more long‐term forecasts.
Shuping Chen +3 more
wiley +1 more source
, 2007 Ce module Elaboration d'une stratégie d'information est le troisième élément d'une série de modules d'apprentissage numérique développés au sein du kit de ressources sur la gestion de l'information (IMARK) mis en place par la FAO avec de nombreux ...
Besemer, Hugo +10 more
core