Search Results - subject:"Preparers"

Comparative Analysis of The Perceived Qualitative Characteristics of Accounting Information Under IFRS. Evidence from Algeria

Boumakhlouf, Abdelaziz; Kebieche, Mahmoud - In: Journal of Accounting and Management Information … 23 (2024) 4, pp. 718-739

system (FAS)? Do different accounting professional groups (preparers and external auditors of financial statements) have …? Motivation- The authors consider that there is a need for a comparative analysis between preparers and external auditors of … the Algerian context. It also investigates whether this perception differs between preparers and external auditors of …

Persistent link: https://www.econbiz.de/10015196096

Reporting challenges and organisational mechanisms of change : a Latourian perspective on risk disclosure of a pioneer company in integrated reporting

Stacchezzini, Riccardo; Florio, Cristina; Sproviero, … - In: Journal of accounting & organizational change : JAOC 19 (2023) 2, pp. 226-249

Persistent link: https://www.econbiz.de/10014325388

Ethical practices and financial reporting quality in Malaysian SMEs : the perception of financial report preparers

Zainal, Siti Faizah; Hafiza Aishah Hashim; Salleh, Zalailah - In: International journal of business governance and ethics … 19 (2025) 2, pp. 226-244

Persistent link: https://www.econbiz.de/10015333108

Financial reporting in times of crisis : the case of the Serbian developing economy during COVID-19

Obradović, Vladimir; Čupić, Milan; Dimitrijević, … - In: Australian journal of management 49 (2024) 4, pp. 722-739

Persistent link: https://www.econbiz.de/10015210754

Seeking professional help : how paid preparers decrease tax compliance

DeBacker, Jason; Heim, Bradley T.; Anh Tran; Yuskavage, … - In: National tax journal 77 (2024) 2, pp. 229-261

Persistent link: https://www.econbiz.de/10014633956

Who really matters in corporate tax?

Belnap, Andrew; Hoopes, Jeffrey L.; Wilde, Jaron H. - In: Journal of accounting and economics 77 (2024) 1, pp. 1-27

Persistent link: https://www.econbiz.de/10015048287

Can ethics and economic incentives mitigate tax preparers' aggressive judgements and decisions?

Kim, Ki Wook; Shim, Tae Sup; Yoo, Ji Seon - In: Applied economics 56 (2024) 13, pp. 1509-1525

Persistent link: https://www.econbiz.de/10014471116

Exploring the craft of visual accounts through arts : fear, voids and illusion in corporate reporting practices

Achilli, Giulia; Busco, Cristiano; Giovannoni, Elena; … - In: Critical perspectives on accounting : an international … 94 (2023), pp. 1-20

Persistent link: https://www.econbiz.de/10014435031

Tax software versus paid preparers : motivations and predictors for the mode of tax preparation assistance

Rosenthal, Leigh; Brown, Bonnie; Higgs, Julia L.; … - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 173-191

Persistent link: https://www.econbiz.de/10014314786

Managing material value creation matters in integrated reporting

Steenkamp, Natasja; Roberts, Roslyn - In: Meditari accountancy research 30 (2022) 3, pp. 661-675

Persistent link: https://www.econbiz.de/10013326715