Showing 1 - 10 of 134
The study explored the influence of accounting graduates' competencies on their job performance and how continuing … used to draw and analyse data from 115 accounting graduates working in the big four firms and finance directorates of four … development significantly mediated the influences of the professional competencies on the job performance of accounting graduates …
Persistent link: https://www.econbiz.de/10014429886
This study examines factors influencing accounting research output in universities of technology (UoTs) in South Africa … administered to one hundred accounting academics across the six UoTs in South Africa. Descriptive and inferential statistics such … of the enabling environment on accounting research output, it was recommended that the environment influencing research …
Persistent link: https://www.econbiz.de/10014433829
This study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity … education plays in the relationship between religiosity and incorruptibility of accounting students. A correlational research … design was employed to study the population of MBA (Accounting) students in a university in Ghana, out of which a random …
Persistent link: https://www.econbiz.de/10014528158
One of the main tasks of the accounting information systems is to provide information users at all levels with reliable … conditions lead accounting information systems to renew and contribute more to business management. In this study, the article … studies related to the accounting information system in the world under this subject were examined with the bibliometric …
Persistent link: https://www.econbiz.de/10014452001
Although studies on climate change and accounting have garnered paramount interest in last decade, there is a void in … the literature in terms of a summary overview of climate change and accounting. This study aims to provide a state …-of-the-art summary of the literature on climate change and accounting. For this, it uses the PRISMA protocol, VOSViewer, and R. The …
Persistent link: https://www.econbiz.de/10014506271
handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching … on a large sample of MBA students' accounting modules results on two different types of questions. Second, common … common problems identified in MBA students' accounting assessment scripts. Research limitations/implications – This paper …
Persistent link: https://www.econbiz.de/10008511319
Purpose – Accounting and decision making rely heavily on forecasts. For several reasons, we should expect ongoing … assumption, that companies are generally able to make accurate forecasts, including those for accounting purposes. This …
Persistent link: https://www.econbiz.de/10008691149
Purpose –The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese publicly listed firms around the asset bubble burst in 1990....
Persistent link: https://www.econbiz.de/10010795370
Purpose – The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54 financial and...
Persistent link: https://www.econbiz.de/10010795371
Purpose – In most firms, accounting and financial information and reporting systems are either incorporated or embedded … sign off on the accounting/financial statements and reports, their role is fundamental in making the firm meet the SOX Act …
Persistent link: https://www.econbiz.de/10010797621