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48.731  Articles
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The aim of this study is to examine the influence of individuals characteristics such as cognitive moral development, idealism, machiavellianism, deontology, and risk preference on the ethical financial reporting choice. The accountant profession cannot b... see more

This case study describes an account in which a student run business venture at a university faces the prospect of loosing control of a segment (Caf of its business due to the impending reporting of an operating loss in the current period. The CEO is adam... see more

Globalization of financial markets and exponential growth of cross-listing of foreign companies on stock exchanges in other countries throughout the world call for a need of a single global accounting language which ensures relevance, completeness, unders... see more

As we know preparers of financial statements are in a position to manipulate the view of economic reality presented in those statements to interested parties. This manuscript examines two principal categories of manipulative behaviour. The term ‘macro-man... see more

Purpose – Internet is a medium with applications that are used to streamline the communication process including the communication of financial statements to the parties concerned. This study examined the factors that affect the company's financial report... see more

Financial reporting is an area with distinctive terminology characteristics. High quality translations require both language and specialist knowledge. The varieties of English complicate the choice of language: British, American or international English? ... see more

AbstractIn order to establish the way in which Chartered Accountants in South Africa regard the ethics involved in the presentation and management of reported results, the opinions of a random sample of Chartered Accountants were surveyed. It was found th... see more

The creation of overly optimistic information can compromise the decision-making process on part of shareholders and other stakeholders. Considering that this type of information can create problems and additional costs stemming from erroneous choices mad... see more

In this paper, we examine the impact of CEO power on auditor choice. We are motivated by the competing financial reporting incentives arising from CEO power. Our empirical finding suggests that powerful CEOs are more likely to hire high-quality auditors a... see more

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