Search Results - subject:"PROFESSIONAL JUDGMENT"

Extending technology acceptance model to EPV application

Shuhaida Mohamed Shuhidan; Nurul Syahida Ayza Abd Samad; … - In: International journal of financial research 10 (2019) 5, pp. 398-410

Persistent link: https://www.econbiz.de/10012419605

Auditing standards, professional judgment, and audit quality

Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 201-225

Persistent link: https://www.econbiz.de/10012134982

Impact of ambiguity tolerance and tertiary education on professional judgment

Han, Yingying; Chand, Parmod; Mala, Rajni - In: Accounting forum : advancing the interdisciplinary and … 43 (2019) 4, pp. 426-447

Persistent link: https://www.econbiz.de/10012106442

Evidence of the relationship between PCAOB inspection outcomes and the use of structured audit technologies

Boland, Colleen M.; Daugherty, Brian E.; Dickins, Denise - In: Auditing : a journal of practice & theory 38 (2019) 2, pp. 57-77

Persistent link: https://www.econbiz.de/10012056631

CORRELATIVE NOTIONS OF THE “PROFESSIONAL JUDGMENT” AND THE “PROFESSIONAL BEHAVIOR”

Ştefan-Duicu, Viorica Mirela; Ştefan-Duicu, Adrian - In: Global Economic Observer 2 (2014) 2, pp. 173-177

diversity of correlative notions regarding the professional judgment and the professional behavior. This paper scope is to …

Persistent link: https://www.econbiz.de/10011122176

УЧАСТИЕ СПЕЦИАЛИСТА В СЛЕДСТВЕННЫХ ДЕЙСТВИЯХ ПРИ РАССЛЕДОВАНИИ УБИЙСТВ ПО НАЙМУ

АЛЕКСЕЕВИЧ, СВЕТЛИЧНЫЙ … - In: Известия Тульского … (2014) 3, pp. 101-107

Данная статья посвящена вопросам привлечения специалиста при производстве следственных в процессе расследования убийств по найму, анализируются...

Persistent link: https://www.econbiz.de/10011228783

Formation of Professional Accounting Judgment

Storozhuk, Tetyana - In: Accounting and Finance (2013) 4, pp. 75-78

Professional judgment plays an important role in formation of reliable, complete information about financial position … relations and business conditions the need for professional judgment taking into consideration its significance in providing … users with accurate information will only gro. According to the author the complex procedure of making professional judgment …

Persistent link: https://www.econbiz.de/10010726933

ANALYSIS AND INFORMATION OF THE RELATIVE PRINCIPLES IN FINANCIAL STATEMENTS

LIANA, GADAU - In: Annals - Economy Series 1 (2013) February, pp. 200-203

The accounting principles should be considered an essential element in the preparation and presentation of financial statements, with our analysis focusing especially on the relative principles: Materiality and aggregation, compensation and offsetting. We consider necessary to improve the...

Persistent link: https://www.econbiz.de/10010842791

Influence of experience and accountability on information use and judgments of accountants

Mala, Rajni; Chand, Parmod; Patel, Chris - In: Journal of international accounting research 17 (2018) 3, pp. 135-151

Persistent link: https://www.econbiz.de/10011987348

Conventions of audit quality : the perspective of public and private company audit partners

Brivot, Marion; Roussy, Mélanie; Mayer, Maryse - In: Auditing : a journal of practice & theory 37 (2018) 2, pp. 51-71

Persistent link: https://www.econbiz.de/10011900497