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social media. Social media Twitter is one area for disclosing accounting information in tweets, retweets, and other posts …. This study aims to explore fraud-forensic accounting disclosures from the viewpoint of the four largest public accounting … logged onto Twitter (as @agunggdeagung) and searched for all tweets containing the hashtag #fraud #forensic #accounting # big …
Persistent link: https://www.econbiz.de/10014505549
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/10014505642
This paper reports the results of two experiments, each consisting of six sessions, designed to investigate difficulties that arise in estimating expected litigation costs in an auditing game. In each experimental session, the game consists of a series of periods in which sellers submit sealed...
Persistent link: https://www.econbiz.de/10010397407
about the usefulness of international accounting data and about the adoption effects of a change to such accounting …
Persistent link: https://www.econbiz.de/10010421323
manipulative behavior is not excessive. Thus, under conditions of excessive earnings management, accounting adjustments that yield …
Persistent link: https://www.econbiz.de/10010421329
In this paper we analyze a dynamic agency problem where contracting parties do not know the agent's future productivity at the beginning of the relationship. We consider a two-period model where both the agent and the principal observe the agent's second-period productivity at the end of the...
Persistent link: https://www.econbiz.de/10010421330
There are two important points in which in which we need assets and liabilities measured in financial accounting: on … Financial Accounting – Measurement on Initial Recognition (2005)” which proposed fair value measurement on initial recognition …
Persistent link: https://www.econbiz.de/10010512844
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10010512871
Measurement in financial accounting has been the most discussed issue in recent decades. The last very important result …
Persistent link: https://www.econbiz.de/10010512876
and theoretical aspects of accounting being used to argue for a lack of transparency. However, for purposes of empirically … understanding and nurtures fears on qualitative risks in cooperative accounting. The results indicate a number of possible avenues …
Persistent link: https://www.econbiz.de/10011871473