Decision in auditing
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The disclosure time of financial reports is calculated from the end of a financial year to the date of announcing the audit report. Disclosure time allows firms to measure the time needed to complete the preparation and auditing process of their financial reports after the conclusion of a financial year. The article investigates the factors influencing the disclosure time of financial information by listed companies in Vietnam.
10p viellison 06-05-2024 1 1 Download
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Continued part 1, Part 1 of ebook "Research in accounting regulation (Volume 20)" provides readers with contents including: research reports; provision of non-audit services and individuals’ investment decisions experimental evidence; financial reporting after the sarbanes-oxley ACT - conservative or less earnings management; regulatory change and the quality of compliance to mandatory disclosure requirements;...
142p tuongnhuoclan 27-11-2023 9 4 Download
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Ebook "Advances in international accounting: Volume 16" examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.
216p tuongnhuoclan 28-11-2023 7 3 Download
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Part 1 of ebook "Cambridge series on Judgment and Decision making: Judgment and decision-making research in accounting and auditing" provides readers with contents including: perspectives on judgment and decision-making research in accounting and auditing; judgment and decision-making research involving users of accounting information;...
151p mocthanhdao0210 19-11-2023 7 4 Download
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Continued part 1, part 2 of ebook "Cambridge series on Judgment and Decision making: Judgment and decision-making research in accounting and auditing" provides readers with contents including: judgment and decision-making research involving auditors of accounting information; twenty years of judgment research in accounting and auditing;...
159p mocthanhdao0210 19-11-2023 7 4 Download
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Continued part 1, part 2 of ebook "Sales management: Analysis and decision making" provides readers with contents including: determining salesforce effectiveness and performance; evaluating the effectiveness of the organization; evaluating the performance of salespeople; key issues in evaluating and controlling salesperson performance;...
200p thamnhuocgiai 24-09-2023 8 6 Download
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This paper is based on the financial statements data of 548 financial companies listed on the Hochiminh Stock Exchange (HOSE) and the Hanoi Stock Exchange (HNX) in the period of 2013-2018 to test the impact of Board of Directors characteristics on the timeliness of financial statements of the listed companies.
30p nhanchienthien 25-07-2023 7 5 Download
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The paper "Overview of methodology for verifying and decision in auditing" discusses judgment and decision making research in auditing, research that uses a psychological lens to understand, evaluate, and improve judgments, decisions, or choices in an auditing setting.
10p nhanchienthien 25-07-2023 5 2 Download
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Clinical dashboards used as audit and feedback (A&F) or clinical decision support systems (CDSS) are increasingly adopted in healthcare. However, their effectiveness in changing the behavior of clinicians or patients is still unclear. This systematic review aims to investigate the effectiveness of clinical dashboards used as CDSS or A&F tools (as a standalone intervention or part of a multifaceted intervention) in primary care or hospital settings on medication prescription/adherence and test ordering.
13p vighostrider 25-05-2023 6 2 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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Risk prediction models are used in critical care for risk stratification, summarising and communicating risk, supporting clinical decision-making and benchmarking performance. However, they require validation before they can be used with confidence, ideally using independently collected data from a different source to that used to develop the model.
9p viisaacnewton 26-04-2022 7 1 Download
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The research also indicates that although information released by financial statement based on fair value is useful for investors’ decision making, it is not the only source of helpful information. Also, it is stated that information accuracy and financial market typical features are the two major difficulties in the application of fair value accounting into Vietnam context.
13p huyetthienthan 23-11-2021 19 0 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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Questionnaires were sent to 300 companies listed on the stock market of Vietnam, however, only 532 answers were received in which 369 responses of 135 listed companies were valid. Respondents included senior executives, finance directors, chief executive officers, chief accountants, accounting managers. The results showed that none of the surveyed companies adopting IR, some companies are considering adopting IR due to its benefits. The study proved that the perception of managers is a decisive factor in the adoption and implementation of IR.
11p huyetthienthan 23-11-2021 12 2 Download
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Research results provide useful information to make decisions for product pricing, investment assessment, product design and technological lines change. Besides, to use ABC method, author give some suggestions for brick manufacturing enterprises such as: training staff about ABC method, improving the closed connection between accounting department and environmental management department.
14p huyetthienthan 23-11-2021 20 1 Download
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Chapter 6 - Planning, knowledge of the business and evaluating strategic business risk. After studying this chapter you should be able to: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge;...
36p tradaviahe19 29-03-2021 10 1 Download
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Financial statements are written records that convey the business operations and financial performance of a company, directly affecting investors' decisions. However, at present, the awareness of investors or auditing firms is still limited in controlling the quality of audits.
15p tamynhan6 14-09-2020 12 1 Download
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Chapter 6 - Planning, understanding the entity and evaluating business risk. In this chapter we will discuss: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge.
52p thuongdanguyetan04 18-04-2020 16 2 Download
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Chapter 7 - Assessing specific business risks and materiality. In this chapter we will discuss: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge.
39p thuongdanguyetan04 18-04-2020 16 1 Download
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The impact of CEO characteristics on real earnings management: Evidence from the US banking industry
Using US banking industry, this study investigates the impact of CEO characteristics on real activities manipulation achieved by changing the normal operational decisions purposely. Overall, our empirical results present a negative relationship between real earnings management (REM) and some CEO characteristics, including CEO tenure, the directorship on the audit committee and the level of diligence as well.
28p trinhthamhodang2 19-01-2020 51 2 Download