Auditing Theory
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This study aimed to investigate the relationship between internal corporate governance attributes and capital structure in a supply chain process of Malaysian listed firms. Most of prior works were based on agency theory, and the results are mixed. This study endeavored to examine the complementary relationship between multiple factors of governance to avoid providing repeated evidences and or to enrich the existing literature with different perspective, which can be achieved by supply chain strategy. The study was conducted in Malaysian listed firm of period 2014-2015.
12p longtimenosee09 08-04-2024 3 0 Download
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The present research introduces the author’s algorithm for internal audit planning, as well as the set of working documents to be implemented at this stage, i.e., internal control tests and audit plan. The audit plan, developed by the authors, includes the main directions of the internal audit of the export operations and contributes to a complex evaluation of the accounting accuracy.
9p longtimenosee07 29-03-2024 3 2 Download
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Continued part 1, part 2 of ebook "International accounting and transnational decisions" provides readers with contents including: a comparison of various international proposals on inflation accounting; accounting for the effects of changing prices social reporting; employees and the corporate social report; management audit and social indicators; transnational financial decisions and control foreign investment decisions; a synthesis of foreign direct investment theories and theories of the multinational firm capital budgeting and long-term financing;...
248p tuongnhuoclan 27-11-2023 3 3 Download
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Part 1 of ebook "The Routledge companion to accounting, reporting and regulation" provides readers with contents including: accounting; methodology in financial accounting theory; fundamental issues in financial accounting and reporting theory; English-language theories of financial reporting; recognition and measurement; fair value and financial reporting; auditing, regulation and the persistence of the expectations gap;...
207p mocthanhdao0210 19-11-2023 7 4 Download
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Part 1 of ebook "Study on the auditing theory of socialism with Chinese characteristics" provides readers with contents including: Chapter 1 - The nature of auditing; Chapter 2 - Audit function; Chapter 3 - Research on the government audit objective; Chapter 4 - Research on the features of government auditing; Chapter 5 - Audit modes;...
174p mocthanhdao0210 19-11-2023 12 4 Download
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Continued part 1, part 2 of ebook "Study on the auditing theory of socialism with Chinese characteristics" provides readers with contents including: Chapter 6 - Study of audit management; Chapter 7 - Research on audit standardization; Chapter 8 - Research on audit informatization; Chapter 9 - Audit culture;...
147p mocthanhdao0210 19-11-2023 10 4 Download
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Continued part 1, part 2 of ebook "Profitability, accounting theory and methodology: The selected essays of Geoffrey Whittington" provides readers with contents including: price change accounting; taxation and regulation; regulation of accounting and auditing; surveys and methodology; financial accounting theory; corporate governance and the regulation of financial reporting;...
258p mocthanhdao0210 19-11-2023 6 4 Download
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Continued part 1, part 2 of ebook "Corporate financial reporting: Theory and practice" provides readers with contents including: developments in auditing and assurance; the management - auditor relationship, auditing motivations; communication through the audit report, what is the auditor trying to say; an exploration of the financial reporting expectations gap;...
139p mocthanhdao0210 19-11-2023 11 4 Download
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Ebook "A study of professional skepticism" describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems.
62p mocthanhdao0210 19-11-2023 4 3 Download
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Ebook Auditing Theory: Part 2 presents the following content: Auditing in an EDP Environment; Audit of Financial Statements; Appointment, Right, Duties and Liabilities of an Auditor; Audit of Banking and Insurance Company;...Please refer to the documentation for more details.
172p chankora 16-06-2023 3 2 Download
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Ebook Auditing Theory: Part 1 presents the following content: Introduction to Auditing; Auditing Practices; Roles and Independence of Auditor; Section 226, 314 and Code of Ethics; Audit Planning; Laws and Regulations in Audit;...Please refer to the documentation for more details.
137p chankora 16-06-2023 6 1 Download
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This thesis focuses on the relationships between corporate governance structures and the interactions between corporate governance actors. It places the audit committee at its central focus point, but within a holistic corporate eco-system. To develop a more rounded understanding of corporate governance phenomena, the relationships between governance structures and the interactions between governance actors are framed through the lenses of both agency theory and institutional theory.
298p runthenight04 02-02-2023 2 1 Download
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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.
326p runthenight04 02-02-2023 3 1 Download
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The aim of this study is to investigate the nature, extent and determinants of risk information disclosed, using the context of corporate reporting in Malaysia. Key management personnel and controlling shareholders are chosen as the two types of players expected to influence corporate risk disclosure decisions. In terms of key management personnel, this study draws on upper echelons theory to develop hypotheses about the effects of demographic and other background influences of the Chief Executive Officer (CEO) and Chair of Audit Committee (CAC) on corporate risk disclosure.
289p runthenight04 02-02-2023 4 1 Download
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Part 1 of ebook "Travel marketing, tourism economics and the airline product: An introduction to theory and practice" presents the following content: an introduction to travel marketing; the tourism industry - an overview; understanding customer needs and wants; the marketing environment; market segmentation, targeting and positioning; integrated marketing communications; tourism distribution channels; strategic planning and the marketing effectiveness audit;...
151p damtuyetha 09-01-2023 10 4 Download
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This paper aims to understand the farm-level barriers and opportunities to greater energy efficiency in the Australian agricultural sector. Using a mixed methods approach informed by social practice theory, we detail the experiences of 12 farmers who received an energy audit and energy use feedback dashboard (eco-feedback) through government-supported energy efficiency initiatives.
11p huangminghao_1902 27-02-2022 9 2 Download
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Applying Roger's Theory of Diffusion Innovation (1962) and Davis's Model of Technology Acceptance (1986), this study examines the factors that influence the decision-making of the enterprises in application of balanced scorecard in Vietnamese hospitality firms. An analysis of the 315 hotel managers indicates that managers' perceptions of usefulness and ability to acquire new knowledge significantly influence the decision to use the balanced scorecard in Vietnamese hospitality firms.
11p huyetthienthan 23-11-2021 20 3 Download
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This study aims to evaluate the effect of contingency elements on environmental management accounting implementation in manufacturing firms in Vietnam. The study used a questionnaire to survey 279 manufacturing firms in Vietnam and the use of structural equation modeling (SEM). Results show that the implementation of environmental management accounting is only at a moderate level (3.11 in the five-point Likert scale) and firms do not focus on the analysis of environmental information, and the implementation of internal reports on the environment is low.
19p huyetthienthan 23-11-2021 14 3 Download
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This study would explore the advantages and disadvantages of accounting outsourcing activities of SMEs in Vietnam based on two background theories: Transaction Cost Theory (TCE) and Resource – based View (RBV). The study supports the tendency of accounting outsourcing for SMEs in Vietnam when they want to focus on promoting their internal competencies but lack of internal resources. Future research for deeper understanding of accounting outsourcing are also discussed in this paper.
8p huyetthienthan 23-11-2021 20 2 Download
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The paper studies theories of material flow cost accounting (MFCA). The purpose of this paper is to analyse the reality in material management in Viet Nam thermal power plants (TPP). Research is based on the material flow theory, MFCA, the material balance for effective management of the production and material wastes during the manufacturing process. Costs in producing process based MFCA are included material cost, energy cost, system cost and waste management cost.
11p huyetthienthan 23-11-2021 12 2 Download