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834.871  Articles
1 of 83.488 pages  |  10  records  |  more records»
Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in t... see more

We examine the difference in investment efficiency between listed and unlisted firms and the effects of auditing by Big 4 audit firms on the investment efficiency of firms. Generally, listed firms are large in size, have a high level of stakeholders’ dema... see more

The main purpose of this paper is to determine whether job satisfaction, both intrinsic and extrinsic; as well as organizational commitment, both affective, continuance and normative; would predict the turnover intention of Certified Public Accountants wo... see more

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran kantor akuntan publik terhadap opini going concern dan earnings response coefficients (ERCs). Metode penelitian menggunakan metode empiris dengan data sekunder yang diperoleh dari Bursa Efek Indo... see more

Given the purpose of the external audit to certify the reliability of the disclosed information by the companies, the study aimed to verify if the size of audit firms induces the quality of accounting information reported on notes to financial statements.... see more

This study aims to examine the effect of public accounting firm size, measured by number of partners, number of auditor staffs, number of clients, and public accounting firm’s revenue, on audit quality (measured by the accruals quality and going concern a... see more

In this study, we present a review of research of accounting in family firms. The aim is to summarize the main findings of prior studies and identify what we have learned so far about the role of accounting in family firms. Specifically, we survey the con... see more

O turnover de um executivo pode tornar-se uma justificativa plausível para um maior aproveitamento de acúmulos discricionários em um determinado período, com consequente evidenciação de um suposto prejuízo maior para a empresa, com o intuito de informar a... see more

Purpose of the article: The purpose of this paper is to consider why firms find it challenging to adopt environmental accounting. The authors argue that environmental accounting is one of the important vehicles corporate bodies utilize in communicating wi... see more

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