Search Results - subject:"Accounting Expertise"

Audit services and financial reporting quality: The role of accounting expertise auditors

Rahman, Shujah-Ur-; Chen, SongSheng; Al-Faryan, Mamdouh … - In: Cogent Business & Management 10 (2023) 1, pp. 1-25

The effectiveness of the company's financial reporting system depends on the audit's quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ). Since numerous components work together to determine...

Persistent link: https://www.econbiz.de/10014527580

Audit services and financial reporting quality : the role of accounting expertise auditors

Ur-Rahman, Shujah; Chen, Songsheng; Al-Faryan, Mamdouh … - In: Cogent business & management 10 (2023) 1, pp. 1-25

Persistent link: https://www.econbiz.de/10014458842

Audit firm attributes and income smoothing: the moderating influence of audit committee accounting expertise

Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent Business & Management 9 (2022) 1, pp. 1-17

This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm …

Persistent link: https://www.econbiz.de/10014505672

Audit firm attributes and income smoothing : the moderating influence of audit committee accounting expertise

Bala, Hussaini; Ahmad, Waqar; Khatoon, Ghousia; Karaye, … - In: Cogent business & management 9 (2022) 1, pp. 1-17

This study investigates how audit committee accounting expertise (ACAE) influences the relationship between audit firm …

Persistent link: https://www.econbiz.de/10014439690

Does audit committee financial expertise actually improves information readability?

Alcaide-Ruiz, María Dolores; Bravo Urquiza, Francisco - In: Revista de Contabilidad 25 (2022) 2, pp. 244-256

Persistent link: https://www.econbiz.de/10013363537

Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level

Al-Ebel, Abood; Baatwah, Saeed; Al-Musali, Mahfoudh - In: Cogent Business & Management 7 (2020) 1, pp. 1-29

Motivated mainly by three streams of research on religiosity and accounting expertise, this study investigates the … effect of religiosity and accounting expertise on audit report lag. Using a unique sample and pooled regressions, it finds … associated with shorter audit report lag. Consistent with prior research, it reports that the accounting expertise of top leaders …

Persistent link: https://www.econbiz.de/10012657250

Religiosity, accounting expertise, and audit report lag : empirical evidence from the individual level

Al-Ebel, Abood; Baatwah, Saeed Rabea; Mahfoudh Abdul … - In: Cogent business & management 7 (2020) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10012643974

Analysis on the limitations and development perspectives within judicial accounting and fiscal expertise

Radu, Riana Iren; Lupoaie, Oana Daniela; Florea, Andrei … - In: Analele Universitătii Dunărea de Jos Galaţi 25 (2019) 2, pp. 112-118

Persistent link: https://www.econbiz.de/10012285677

Challenges and limits of the criminal judicial accounting expertise : analysis of the expertise effects upon the criminal cases

Radu, Riana Iren; Mihai, Iuliana Oana; Florea, Andrei-Mirel - In: Analele Universitătii Dunărea de Jos Galaţi 23 (2018) 3, pp. 171-182

Persistent link: https://www.econbiz.de/10012028509

Deontological Standards to be Respected when Drawing up Accounting Expertise Reports

Cucosel, Constantin - In: International Journal of Academic Research in Business … 4 (2014) 11, pp. 17-27

The expertise goes beyond a control and verification procedure, since it expresses the expert’s point of view with regards to the fact or facts that made the object of the expertise. So that the expertise is, by definition, a personal and critical document, which includes not only the result...

Persistent link: https://www.econbiz.de/10011132522