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Determinants of Auditors’ Perceptions of the Work Needed in the Audit of Internet-Based Financial Reports in Egypt

Ismail, Tariq Hassaneen - 2014

audit internet-based financial reports (IBFR). Methodology/Approach - The study conducts a questionnaire on practicing …' knowledge of inherent risks of internet reporting, quality systems, audit tenure, legal form of client, client industry group … the generalization of the findings of this study.Originality/Value - This paper enriches to the literature on internet …

Persistent link: https://www.econbiz.de/10013071152

Corporate environmental reporting on the internet: an exploratory study

Bhasin, Madan Lal - In: International Journal of Managerial and Financial Accounting 4 (2012) 1, pp. 78-103

growth of 'internet' technology has enabled the firms to disseminate information to the global audience by removing all … improved soon and there is considerable scope to improve internet- and web-based EID. …

Persistent link: https://www.econbiz.de/10010669568

Anforderungen an ein betriebswirtschaftliches Risikomanagement unter Berücksichtigung nationaler und internationaler Prüfungsstandards

Pampel, Katrin - 2005

Das Ziel dieser Arbeit besteht darin, die betriebswirtschaftlichen Anforderungen an ein Risikomanagement darzustellen und mit den nationalen und internationalen (teilweise gesetzlichen) Anforderungen sowie Prüfungsstandards zu vergleichen. Dabei ist zu untersuchen, ob bereits mit der...

Persistent link: https://www.econbiz.de/10010297053

Option-Style Multi-Factor Comparable Company Valuation for Practical Use

Meitner, Matthias - 2003

Classical single-factor comparable company valuation (CCV) like e.g. valuation using the price-earnings ratio is associated with several shortcomings. The two most important are the non-applicability of negative values in the basis of reference and the high requirements to the qualitative...

Persistent link: https://www.econbiz.de/10010297342

The Impact of Macroeconomic Variables on Corporate Performance - What Shareholders Ought to Know?

Oxelheim, Lars - 2002

Increased integration and growing macroeconomic fluctuations require more attention to be paid to the link between the "noise" that these fluctuations represent and the company's own development. For many reasons management must weed out the effects of the "noise" so as to obtain a clear picture...

Persistent link: https://www.econbiz.de/10010334671

Model of accounting engineering in view of earnings management in Poland

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54

The article introduces the theoretical foundations of the author's original concept of accounting engineering. We assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising differences in economic events resultant from the use of...

Persistent link: https://www.econbiz.de/10011551374

The role of accounting engineering in shaping the balance policy of a company

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 4, pp. 44-52

The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a...

Persistent link: https://www.econbiz.de/10011551382

Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - First part: Theoretical aspects of analysis

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 9 (2013) 1, pp. 26-34

This article is one in a series of two publications concerning companies' detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could...

Persistent link: https://www.econbiz.de/10011551387

Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - Second part: Empirical aspects of analysis

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 9 (2013) 2, pp. 34-46

This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify...

Persistent link: https://www.econbiz.de/10011551393

Signifacance of the accounting paradigm in the decision-making process in company management: Based onias accounting practices in Poland and other countries

Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 10 (2014) 1, pp. 27-34

In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting...

Persistent link: https://www.econbiz.de/10011551418

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