Search Results - subject:"PROFESSIONAL JUDGMENT"

The interpretation of "in context" verbal probability expressions used in international financial reporting standards : evidence from Poland

Gierusz, Jerzy; Kolesnik, Katarzyna; Gembka, Sylwia Silska - In: European financial and accounting journal : EFAJ 14 (2019) 1, pp. 25-46

The objective of this paper is to specify in which way Polish accounting professionals manage to interpret “in context” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the prudence principle and the Polish mindset, we...

Persistent link: https://www.econbiz.de/10012118744

To engage or not to engage with ai for critical judgments : how professionals deal with opacity when using ai for medical diagnosis

Lebovitz, Sarah; Lifshitz-Assaf, Hila; Levina, Natalia - In: Organization science 33 (2022) 1, pp. 126-148

Persistent link: https://www.econbiz.de/10012820466

Legal and economic components of modern accounting transformation

Belousov, A. I.; Mihajlova, G. V.; Uzdenova, F. M.; … - In: European research studies 21 (2018) 1, pp. 34-40

Persistent link: https://www.econbiz.de/10012238538

Mitigating advocacy bias : The effect of the reviewer role on tax professional judgment

Marshall, Mary E. - In: The journal of the American Taxation Association : a … 43 (2021) 2, pp. 137-156

Persistent link: https://www.econbiz.de/10012794387

Critical thinking in accounting education : status and call to action

Wolcott, Susan K.; Sargent, Matthew J. - In: Journal of accounting education 56 (2021), pp. 1-19

Persistent link: https://www.econbiz.de/10013206553

Accounting engineering tools in the research of economic costs and benefits

Belousov, Anatoliy Ivanovich; Mikhailova, Galina Vasilevna - In: European research studies 20 (2017) 3B, pp. 13-21

Persistent link: https://www.econbiz.de/10012219173

The new nuts and bolts of auditing : technological innovation in inventorying inventory

Gross, Andrew; Hoelscher, Jamie; Reed, Brad J.; Sierra, … - In: Journal of accounting education 52 (2020), pp. 1-15

Persistent link: https://www.econbiz.de/10012548250

Professional Autonomy and IFRSS Adoption

Dima, Bogdan; Dima, Ştefana Maria; Năchescu, Miruna; … - In: Journal of Accounting and Management Information … 14 (2015) 4, pp. 627-654

Since the concept of professional judgment is at the core of principles-based financial reporting, the present article … analyses the connection between professional autonomy (including as component professional judgment) and International …

Persistent link: https://www.econbiz.de/10015196236

Professional autonomy and IFRSs adoption

Dima, Bogdan; Dima, Ştefana Maria; Năchescu, Miruna; … - In: Journal of accounting & management information systems … 14 (2015) 4, pp. 627-654

Persistent link: https://www.econbiz.de/10011516311

Enhancing auditors' critical thinking in audits of complex estimates

Bucaro, Anthony C. - In: Accounting, organizations and society : an … 73 (2019), pp. 35-49

Persistent link: https://www.econbiz.de/10011999411