This study considers the question whether the changes in Accounting Standards has led to companies making less use of earnings management. The paper is an attempt to investigate whether the application of high-quality standards like International Financial Reporting Standards (IFRS) is related to high financial reporting quality Jan 26, · Dealing with accounting, it’s important to take care of slight details. Papers need to be supported with approved examples and facts. This requires students to conduct detailed research. The methodology of research goes in accordance with the topic of the paper Jan 28, · Check out this awesome Accounting Research Paper for writing techniques and actionable ideas. Regardless of the topic, subject or complexity, we can help you write any paper!
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To browse Academia, research paper for accounting. edu and the wider internet faster and more securely, please take a few seconds to upgrade your browser. Skip to main content. edu no longer supports Internet Explorer. Log In Sign Up. Accounting 1, Followers. Papers People. Measuring performance: the accounting perspective.
Introduction Accounting measures of performance have been the traditional mainstay of quantitative approaches to organizational performance measurement. However, over the past two decades, a great deal of attention has been paid to the However, over the past two decades, a great deal of attention has been paid to the development and use of non-financial measures of performance, which can be used both to motivate and report on the performance of business and other organizations.
The impetus for such developments has come from both the bottom and the top of the organization. Much performance management research paper for accounting the operational level is carried out using specific indicators of performance, which are usually not measured in financial terms.
At the most senior levels, although financial performance is inevitably a major consideration, research paper for accounting, there has been increasing recognition that other important factors in the effective running of the organization cannot be well captured by such measures. Thus, non-financial performance measures have undergone significant development, to the Save to Library, research paper for accounting.
An Empirical Examination of Challenges Faced by Internal Auditors in Public Sector Audit in South-Eastern Nigeria. Internal auditors play crucial role in ensuring, accountability, probity and governance of public sector entities. However, research paper for accounting, the effective performance of such duties would depend on the challenges faced by internal auditors in public However, the effective performance of such duties would depend on the challenges faced by internal auditors in public research paper for accounting institutions.
The objective of this study is therefore to examine the challenges faced by internal auditors in public sector audit in southeasternNigeria, research paper for accounting. The study shall specifically examine whether independence of internal auditors, compliance with set out rules and regulations of public fund management and, improper segregation of duties pose a challenge to internal auditors of public sector entities.
The study adopted the survey research design. The population of the study was drawn from accountants and auditors in the offices of the Accountant-General and Auditor-General of Anambra State. The study employed Independent-Samples Mann-Whitney U Test technique in testing the formulated hypotheses.
The study finds out that while independence an Mandatory Rotation of Auditors: The Nigerian Accountants Perception. ABSTRACT The Purpose of this paper is to ascertain the perception of Auditors, Accountants and Accounting Academics on the vexed issue of mandatory rotation of auditors in Nigeria. A hand administered questionnaire survey of A hand administered questionnaire survey of accounting professionals operating as auditors, research paper for accounting, accountants and accounting academics was undertaken.
Descriptive statistics were used to find out the most common reasons why respondents were agreeable or disagreed with the idea of introduction of mandatory rotation of auditors in Nigeria. Multiple linear regression analysis and the ANOVA test statistics were used to test the two hypotheses of study.
The questionnaire findings suggest that four factors ranked high in the respondents desire to see mandatory rotation of auditors enthroned in Nigeria. They are that it will enhance research paper for accounting independence of the auditor; it will give opportunity for periodic fresh look into an institution by another auditor; it will help the auditor maintain his professional skepticism and it will enhance the ethical behavior of auditors.
The results also suggest that there is an association between mandatory rotation of audit firms and auditor independence. Finally the study found no significant differences in the perception of respondents about mandatory rotation of auditors. This study has practical implication for the Nigerian regulatory authorities especially the Security and Research paper for accounting Commission who may want to know the reasons for the clamour for mandatory rotation of audit firms in Nigeria and possibly extend it to all listed companies in Nigeria.
It also contributes to current global debate on mandatory rotation of auditors from the view point of an emerging economy. Keywords: Mandatory rotation of auditors, Independence; Professional Skepticism; Nigeria; perception.
Risk-based tax audits : approaches and country experiences. Fiscal policy, stabilization, and growth: prudence or abstinence? International financial reporting standards — credible and reliable? An overview. and China. In addition, we discuss issues related to the inconsistent interpretations and implementations of IFRS as principle-based accounting standards. Moreover, we, research paper for accounting. Intuitive Surgical Inc. Has Likely Found Its Next Big Operation, But Will It Matter?
Important steps to take to avoid embezzlement. The Cash Dividend: The Rise of Cash Transfer Programs in Sub-Saharan Africa. The Cash Dividend. The Role of Environmental Accounting in Organizational Change: Research paper for accounting Exploration of Spanish Companies.
The role of environmental accounting in organizational change-An exploration of Spanish companies. Paraguay current economic situation and preliminary creditworthiness appraisal. Does working capital management affect profitability of Belgian firms? Students' evaluation of the use of online research paper for accounting assessment on an undergraduate financial accounting module. Responsible Investment and Its Impact on Investment Decision: Zimbabwe Scenario. Recent calls by social, environmental, and corporate governance advocacy groups have heightened the need for investors to take environmental, social and governance ESG factors into consideration when making investment decisions in what Recent calls by social, environmental, and corporate governance advocacy groups have heightened the need for investors to take environmental, social and governance ESG factors into consideration when making investment decisions in what is now, research paper for accounting, known as Responsible Investment RI.
Most past researches on investment decision have concentrated on past market trends, expected returns, research paper for accounting, investible surplus, research paper for accounting, investment horizon, need, and risk appetite as factors influencing investment decision. Such factors however, have failed to guarantee better-managed firms in terms of risk mitigation and generation research paper for accounting sustainable, long-term returns.
This research looked at RI and its impact on investor decision making. Using a Likert scale structured questionnaire, data was gathered on key factors considered when making an investment decision and, the extend to which the inclusion of ESG variables may influence investment decision. Using SPSS correlation analysis together with linear and ordinal reg Ownership Structure and Corporate Performance: Evidence from Bangladesh. Immigrant versus Natives? Displacement and Job Creation.
The Effect of Total Asset Turnover and Profitability on Firm value with Good Corporate Governance as Moderating Variable in Food and Beverage Subsector Manufacturing Companies Listed on the IDX The success rate of the company is often associated with stock prices.
High stock prices will impact increasing the value of the company and increasing market confidence. This study aims to analyze the effect of total asset turnover and This study aims to analyze the effect of research paper for accounting asset turnover and profitability on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the period.
This study will also examine the good corporate governance variable research paper for accounting as a moderating variable in the research model. The population is food and beverage companies listed on the Indonesia Stock Exchange for — From this population, 26 selected companies became the research sample, as many as 14 companies, research paper for accounting.
Moreover, the number of observations used were observations. The data type used is secondary data and the data analysis technique used in Panel Data Regression Analysis and Interaction Moderating Test with the help of EViews10 software.
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This study considers the question whether the changes in Accounting Standards has led to companies making less use of earnings management. The paper is an attempt to investigate whether the application of high-quality standards like International Financial Reporting Standards (IFRS) is related to high financial reporting quality This paper presents the basics of an implementation of recent developments in the area of charging differentiated services, in detail an Internet charge calculation and accounting system (ICCAS), including its modular architecture, components, open interfaces and databases Jan 26, · Dealing with accounting, it’s important to take care of slight details. Papers need to be supported with approved examples and facts. This requires students to conduct detailed research. The methodology of research goes in accordance with the topic of the paper
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