Auditing and Accountability

This study is focused on board members, their roles and the processes they employ in the NFP environment. In doing so, it seeks to understand board members’ behaviours, interactions and personal perspectives with respect to their roles. The study also considers the unique challenges board members encounter in the NFP context and how they deal with such challenges.

314p runthenight04 02-02-2023 5 2   Download

The overall aim of this thesis is to add to the literature regarding CPD for professional accountants, especially CPD for the IICPA members by investigating members’ understanding of, and, engagement in CPD, and by investigating the influence of the CPD drivers and CPD outcomes on the members’ engagement to CPD using the theoretical framework constructed in this thesis. It is also the aim of this thesis to provide findings to assist the IICPA and the MoF to develop CPD policy and improve activities.

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Following the premises of addressing significant issues identified above, the purpose of this research is accordingly raised. The overall objective of this research is to offer an in-depth, rich in context empirical insight in understanding the role of GONGO’s networked governance on CSR in China. This overarching objective will be achieved by two separate aims specifically.

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Doctoral thesis of Philosophy: An analysis of the emergence and growth of accountancy profession in developing economies: the case of Sudan 1956 - 2010 is structured as a historical case study that aims to examine the development of the accountancy profession in Sudan in a span of five decades beginning from 1956 to 2010.

336p runthenight04 02-02-2023 7 3   Download

is structured as follows: This study investigates the adoption and use of Generalized Audit Software (GAS) by Indonesian audit firms. GAS is specialized software that enables the auditor to automate tasks including client risk assessment. The researcher believed GAS use in Indonesia is not widespread and one explanation for this is the absence of professionally qualified accountants (ADB, 2003) and the World Bank (2011) reported that audit practices in Indonesia face a quality related problem especially in mid-tier and small-sized firms.

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The thesis analyzes the impact of changing accounting policies on exchange rate differences on stock prices of non-financial companies listed on Vietnam's stock market. You are invited to join us in the thesis to understand the details of the research.

0p trinhthamhodang8 20-10-2020 32 3   Download

THE USE OF INTENAL AUDIT FINDINGS IN GOVERNMENTAL ORGANIZATION : AN EXPERIMENTAL STUDY In modeling the effects of parental preferences on equilibrium outcomes under Tiebout choice, it is important to account for two key issues that do not arise under choice programs like vouchers. The first is that residential choice rations access to highlydemanded schools by willingness-to-pay for local housing.4 As a result, both schools and districts in high-choice markets (those with many competing school districts) are more stratified than in low-choice markets....

108p mualan_mualan 25-02-2013 100 10   Download

THE AWARENESS OF UNDERGRADUATE AND GRADUATE ACCOUNTING STUDENTS TO ETHICAL ISSUES IN INTERNAL AUDITING With several school characteristics over which parents may choose, understanding which schools are chosen and which administrators are rewarded requires a model of residential choice.

174p mualan_mualan 25-02-2013 87 13   Download

Chapter 3: Financial Audit The department also maintains demand deposit bank accounts, which are held separately from the State Treasury. Capital Assets Capital assets are not capitalized in the governmental funds used to acquire or construct them. Instead, capital acquisition and construction are reflected as expenditures in governmental funds, and the related assets are reported in the statement of net assets. Capital assets are recorded at cost on the date of acquisition, or if donated, at appraised value on the date of donation.

11p meobu4 13-01-2012 89 6   Download