Accounting and audit
THE ROLE OF PROFESSIONAL ETHICS IN ACCOUNTING AND AUDIT
... on accounting. Accounting refers to the presentation of information regarding financial situation and operation ...in accounting profession is the exclusive advantage of legal audit that ...
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Toolkit. Co-operative Accounting and Audit. Freer Spreckley
... If it is not feasible to use the poster for recording and analysing the results of the Co-op Accounting and Audit method then using the same information in the same layout can be used as a short working ...
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Fair Value Accounting & Challenges of Audit Practice in Nigeria
... value accounting and audit practice adopted expost facto research ...journals, accounting professional pronouncements and ...all accounting firms in Nigeria while the accessible population ...
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The Effects of Independent Audit Committee on the Accounting Policy Decisions of Nigerian Firms
... select accounting policies that reduce the tax burden, consistent with Zmijewski and Hagerman ...with accounting policy decisions (Bowen DuCharme and Shores, 1995; Jackson, Xiaotao and Cecchini, ...which ...
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The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism
... firms’ accounting conservatism and whether shareholder activism has a moderating impact on the association between audit tenure and accounting ...
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Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion
... I attempt to address this possibility by identifying a subset of firms within a country that are differentially affected by the quality of the accounting standards and audit environment. My sample includes ...
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The oversight of financial reporting in Germany: Essays on audit quality and on accounting enforcement
... Russian-specific accounting treatments 141 ...as audit costs increase due to the identified higher risk of fraud, and for enforcement institutions if they initiate an examination based on the (false) ...
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The Effect of Competence, Independence, and Size of Public Accounting Firms on Audit Quality
... Public Accounting Firm (KAP) can affect audit quality by assuming that large companies tend to prefer large KAPs because they are believed to have more competent auditor ...get audit quality is often ...
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The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality
... large audit fee to hire a large Accounting Firm audit service which will later have an impact on audit ...external audit costs to use the services of external auditors to help examine ...
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Organizational Commitment of Public Accounting Firm, Implementation of an Independent Audit of the Financial Statements and Audit Quality
... public accounting profession should have a high ...the audit planning until the publication of the results of the audit report to be very ...management accounting information, for example the ...
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Dysfunctional Audit Behavior and Sign Off Premature Audit Procedures: Case Study of Jakarta Public Accounting Firm
... the audit procedure on time based on the budgeted ...efficient audit procedures (Coram, Ng, & Woodliff, ...public accounting firms (Cook & Kelley, 1991; Nugrahanti, ...
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A Study Of Audit Judgment In The Audit Process: Effects Of Obedience Pressures, Task Complexity, And Audit Expertise The Case Of Public Accounting Firms In Sumatra-Indonesia
... Public Accounting Firms, (3) Public Accounting Firms can overcome the complexity of tasks with good communication or the use of electronic communication media to minimize errors causing wrong audit ...
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The Controversy of Mandatory Audit Firm Rotation: Has Quantitative Accounting Research Misinformed us about the Relationship between Audit Tenure and Audit Quality?
... of audit risk and auditor engagement ...Company Accounting Oversight Board, restriction of consulting services to public company audit clients, and a requirement for greater engagement with the ...
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Analysis Effect of Profitability Ratio, Leverage Ratio, Audit Committee and Public Accounting Firm Size on Audit Delay
... the audit to be completed, measured from the closing date of the financial year until the date when the financial audit completed (Yulianti, ...evaluating audit results. According to the Statement of ...
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Audit Rotation; Creative Accounting, Audit Independence And Objectivity
... for audit firms and audit team rotation had been on the increase since the collapse of major multi- national firms in recent years, most scholars and industrialist/ government agents and officials had laid ...
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The Association Between Audit Fees and Accounting Restatement Resulting from Accounting Fraud and Clerical Errors
... of accounting restatements due to ...its accounting treatment for leases, after the SEC clarified its position on the treatment of certain lease ...their accounting treatment for ...aggressive ...
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Cluster Analysis for Anomaly Detection in Accounting Data: An Audit Approach 1
... Abstract This study examines the application of cluster analysis in the accounting domain, particularly discrepancy detection in audit. Cluster analysis groups data so that points within a single group or ...
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INSTITUTE OF FORENSIC ACCOUNTING A INVESTIGATIVE AUDIT
... Forensic Accounting and Investigative Audit ...Forensic Accounting & Investigative Audit has also held more than 100 National and International symposiums in different countries, besides ...
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The implementation of forensic accounting and investigative audit in the BPKP of East Nusa Tenggara Province
... public accounting fi rms and individuals (experts) who usually serve audits/ consultants on a commercial ...the audit, the scope of the budget allocation has not been identifi ed, so that budget allocation ...
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legal tax accounting audit insurance issues
... in audit, accounting, tax and advisory ser- ...top audit and advisory firms in Poland and in ...including audit, tax and busi- ness advisory as well as accounting, HR advisory and ...
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