Search Results - subject:"PROFESSIONAL JUDGMENT"

The role of professional judgment in Indian real estate valuation : insights from lending industry experts

Walia, Siddhant; Singh, Sneh; Pareek, Sanjeev - In: Journal of property investment & finance 43 (2025) 3, pp. 320-339

Persistent link: https://www.econbiz.de/10015404166

Does auditor's attributes impact on professional judgement in a financial audit? : empirical evidence from Myanmar SAI

Soe, Aye Khaing; Gavurova, Beata; Oláh, Judit; Hasan, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 23 (2022) 1, pp. 218-230

of this study is specified to show the impact of auditor's attributes on professional judgment on the financial auditing …

Persistent link: https://www.econbiz.de/10013277269

The influence of professional judgment on the use of elements of the accounting method under the application of IFRS

Zasadnyi, Bohdan; Mykhalska, Olena; Feshchenko, Yevheniya - In: Technology audit and production reserves 5 (2022) 4/67, pp. 16-21

Persistent link: https://www.econbiz.de/10013459984

Auditor's professional judgment, audit efficiency and interplay between legal liability and regulatory oversight

Larmande, Francois; Lesage, Cédric - In: Journal of accounting and public policy 42 (2023) 6, pp. 1-17

Persistent link: https://www.econbiz.de/10014461634

Leveraging the ignatian pedagogy paradigm to emphasize professional judgment in accounting education

Choi, Alissa; Nagy, Albert; Petze, Tripp - In: Advances in accounting education 26 (2023), pp. 123-134

Persistent link: https://www.econbiz.de/10014310410

Is artificial intelligence ready to assess an enterprise's financial security?

Melnychenko, Oleksandr - In: Journal of Risk and Financial Management 13 (2020) 9, pp. 1-19

resulting professional judgment of stakeholders. Assessing a company's financial security using only economic indicators …

Persistent link: https://www.econbiz.de/10012611444

Elevating professional reasoning in auditing : psycho-professional factors affecting auditor's professional judgement and skepticism

Deliu, Delia - In: Journal of accounting and auditing : research & … 2020 (2020), pp. 1-17

Persistent link: https://www.econbiz.de/10012267276

Is artificial intelligence ready to assess an enterprise's financial security?

Melnychenko, Oleksandr - In: Journal of risk and financial management : JRFM 13 (2020) 9/191, pp. 1-19

resulting professional judgment of stakeholders. Assessing a company’s financial security using only economic indicators …

Persistent link: https://www.econbiz.de/10012386867

Training for professional judgment in accounting education

Ospina Delgado, Julieth; Giraldo Villano, Ximena - In: Cuadernos de administración : quarterly publication of … 36 (2020) 67, pp. 143-157

Persistent link: https://www.econbiz.de/10012613345

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 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/10012623013