Search Results - subject:"Professional judgment"

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

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

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

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

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