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accounting firms

Problems and Suggestions after the Merger of Chinese Local Accounting Firms

Problems and Suggestions after the Merger of Chinese Local Accounting Firms

... Fifth, continue to strengthen external supervision. The punishment of the Ruihua’s incident has sounded the alarm for the local large-scale firms in China. It also demonstrated the determination of the supervisory ...

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Effect Of Changes In The  Korean Accounting Environment On  The Productivity Of Accounting Firms

Effect Of Changes In The Korean Accounting Environment On The Productivity Of Accounting Firms

... small accounting firms, which is interpreted as the gradual increase in the revenue contribution from non-audit services, in line with the demand in the accounting ...large accounting ...

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A Synthesis of Effective Practices of Managing Succession Planning in Accounting Firms in Botswana

A Synthesis of Effective Practices of Managing Succession Planning in Accounting Firms in Botswana

... Many firms have closed soon after the departure of a senior ...cases, firms shut down due to the lack of qualified successors. Many firms have not developed prospective successors who are fit to form ...

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Knowledge Spillover and Accounting Firms’ Competitive Strength in the M&A Advisory Market

Knowledge Spillover and Accounting Firms’ Competitive Strength in the M&A Advisory Market

... target’s accounting policies is essential to assessing its historical and projected earnings profile, as well as evaluating its market valuation ...by accounting policies, valuation techniques like EBITDA ...

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The Effects of the Regulatory Ownership on Conservatism of Accounting Firms in Tehran Stock Exchange

The Effects of the Regulatory Ownership on Conservatism of Accounting Firms in Tehran Stock Exchange

... The purpose of this study is to investigate the effects of the regulatory ownership on conservatism of accounting firms in Tehran Stock Exchange. In doing so, data from 121 companies listed in Tehran Stock ...

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Narcissism in Public Accounting Firms

Narcissism in Public Accounting Firms

... public accounting firms (three Big Four; one top 10; and two top 25) in the Midwest agreed to participate in the ...the firms and he/she distributed the NPI to their ...279 accounting ...

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The adoption of cloud computing for small and medium accounting firms

The adoption of cloud computing for small and medium accounting firms

... for accounting industry is virtually non-existent, the multi-perspective provided by the cases is a crucial ...chartered accounting firm. When an accounting firm has multiple branches, a case ...

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Analysis Of The Effect Of Public Accounting Firms Reputation On Audit Quality

Analysis Of The Effect Of Public Accounting Firms Reputation On Audit Quality

... The dependent variable in the GCO Model in this study is GCO which proves the auditor's independence in conducting audits. Auditor independence is one of the imp[r] ...

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Promotion And Retention Of African American Accountants In The 21st Century US Public Accounting Profession:  A Summary Of Findings And A Call For Action

Promotion And Retention Of African American Accountants In The 21st Century US Public Accounting Profession: A Summary Of Findings And A Call For Action

... major firms so low? Two, what actions should the major firms‟ leadership, African – American accounting practitioners, and accounting educators take to improve the level of African – American ...

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Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune  Global 500 Companies

Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune Global 500 Companies

... This study is related to the work of Perego and Kolk (2012), they use a sample from Fortune’s Global 500 list as published on 3 August 1998 which is old. Moreover, their study may contain a potential bias as regards ...

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Measuring and Meeting Service Quality in Professional Accounting Services

Measuring and Meeting Service Quality in Professional Accounting Services

... of accounting firms (strong relationship), R3 - accounting staff are ethical (strong relationship) and R4 - clients feel safe in dealings with accounting firms (moderate to strong ...of ...

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Working Toward Achieving Significant Representation:  Changes In Diversity And Their Implications In The Accounting And Auditing Profession

Working Toward Achieving Significant Representation: Changes In Diversity And Their Implications In The Accounting And Auditing Profession

... diversity, accounting firms have many incentives to do as much as possible to ensure they are able to retain and promote workers of diverse ...the accounting profession that “Due to the changing ...

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ANTECEDENTS TO CHOICE OF MANAGEMENT ACCOUNTING PRACTICES AMONG MANUFACTURING COMPANIES IN NIGERIA

ANTECEDENTS TO CHOICE OF MANAGEMENT ACCOUNTING PRACTICES AMONG MANUFACTURING COMPANIES IN NIGERIA

... some firms characteristics such as firms strategy, firms culture, firms size and manufacturing technology among others(Abdel-Kader & Luther, 2008; Baines & Langfield-Smith, 2003; Mat ...

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EMPIRICAL RESEARCH OF ACCOUNTING CONSERVATISM AND OVER-INVESTMENT IN LISTED FIRMS OF CHINA

EMPIRICAL RESEARCH OF ACCOUNTING CONSERVATISM AND OVER-INVESTMENT IN LISTED FIRMS OF CHINA

... enterprise accounting policy steady to over investment, we screened the simultaneous occurrence of over investment and implementation of conservative accounting policies of the sample, entered the final ...

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Management accounting, accountability and organizational change: The case of Botswana firms

Management accounting, accountability and organizational change: The case of Botswana firms

... Applying this line of reasoning to studies of organizational accounting and accountability promises a richer understanding. The power relations underlying accountability can thus be understood in terms of how they ...

360

The profitability and consistency of the accounting abnormal accruals anomaly in UK firms

The profitability and consistency of the accounting abnormal accruals anomaly in UK firms

... Total Assets Alternative Investment Market American Stock Exchange BIM Book-to-Market Ratio BE Book Equity BHAR Buy-and-Hold Abnormal Returns CA Current Assets CAPM Capital Assets Pricin[r] ...

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The uptake of management accounting practices among Malaysian firms in SMEs sector

The uptake of management accounting practices among Malaysian firms in SMEs sector

... Indian firms are the conservative attitude of Indian management, autocratic leadership, and long term ...management accounting techniques particularly, for ...management accounting practices between ...

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The Effects of Independent Audit Committee on the Accounting Policy Decisions of Nigerian Firms

The Effects of Independent Audit Committee on the Accounting Policy Decisions of Nigerian Firms

... in accounting policy decisions are explained by the variables composed in the model, which is higher than the moderate value of 19% suggested by Chin ...for accounting policy decisions of ...

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Impact of Creative Accounting Techniques on Firms Financial Performance Reporting in
Nigeria

Impact of Creative Accounting Techniques on Firms Financial Performance Reporting in Nigeria

... creative accounting because it acts as an eye, If companies can increase its number of outside directors, the social responsibility of company boosts because it will be answerable to many of ...in ...

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The Functioning and Accounting of Musharakah Financing in Participation Banks and Firms; Problems and Recommendations

The Functioning and Accounting of Musharakah Financing in Participation Banks and Firms; Problems and Recommendations

... Main income source of participation banks is loans. Participation banks keep the loans they generate in their balance sheet and distribute the income generated by these loans into participation pools and into their ...

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