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Ditemukan 1112 dari pencarian Anda melalui kata kunci: subject="AKUNTANSI"
Hal. Awal Sebelumnya 1 2 3 4 5 Berikutnya Hal. Akhir
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Ready or not: lost securityholders,uncashed checks and dormant accounts
Komentar Bagikan
Holly Smith

Purpose – This paper aims to summarize the new rules requiring broker-dealers with customer accounts to search for lost securityholders.Design/methodology/approach – The paper explains the requirement under SEC Rule 17Ad-17,beginning January 23, 2014, for any broker-dealer with customer security accounts to conduct database searches if the broker-dealer receives returned undeliverable corre…

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ISBN/ISSN
15285812
Deskripsi Fisik
JOURNAL OF INVESTMENT COMPLIANCE VOL. 14 NO. 4 2013, pp. 53-54
Judul Seri
JOURNAL OF INVESTMENT COMPLIANCE
No. Panggil
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Summary of selected sessions from ‘‘The SEC Speaks in 2013’’
Komentar Bagikan
Brian L. Rubin [et al]

Purpose – The purpose of this paper us to summarize the remarks of the Commissioners and participants in several panel sessions and workshops during the 2013 annual ‘‘SEC Speaks’’conference held by the Practising Law Institute in cooperation with the US Securities and Exchange Commission, discussing the SEC’s accomplishments in 2012 and its agenda for 2013.Design/methodology/approac…

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ISBN/ISSN
15285812
Deskripsi Fisik
JOURNAL OF INVESTMENT COMPLIANCE VOL. 14 NO. 2 2013, pp. 5-20
Judul Seri
JOURNAL OF INVESTMENT COMPLIANCE
No. Panggil
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SEC intensifies scrutiny of fee-based accounts and reverse churning
Komentar Bagikan
Daniel A. NathanLauren A. Navarro

Purpose – To explain the SEC’s focus on the appropriate use of fee-based accounts and disciplinary efforts to identify and prevent ‘‘reverse churning.’’ Design/methodology/approach – Describes the quantitative analytics used in the SEC’s Risk Analysis Examinations (RAEs) to identify reverse churning and other problematic behaviors, explains why the inappropriate use of fee-b…

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ISBN/ISSN
15285812
Deskripsi Fisik
JOURNAL OF INVESTMENT COMPLIANCE VOL. 15 NO. 1 2014, pp. 48-51
Judul Seri
JOURNAL OF INVESTMENT COMPLIANCE
No. Panggil
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Better, faster, smarter:developing a blueprint for creating forensic accountants
Komentar Bagikan
Hendi Yogi Prabowo

Purpose – The purpose of this article, which is based on author’s study, is to highlight the essential attributes of forensic accountants and to construct the forensic accountant “blueprint” as a reference for forensic accounting education and training. Design/methodology/approach – This study uses primary and secondary data on forensic accounting profession in Indonesia and the U…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Money Laundering Control Vol. 16 No. 4, 2013 pp. 353-378
Judul Seri
Journal of Money Laundering Control
No. Panggil
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Accounting and conflict resolution in Ireland
Komentar Bagikan
Susan L. PorterMarcia L. Pentz

Purpose – This paper aims to contribute to the special issue by sharing reflections on and best practices derived from the successful five-year iteration of a semester-long, hybrid, international accounting course which centers on a short-term cultural immersion component in Ireland. The course provides students with an opportunity to learn about international business and to learn about t…

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Deskripsi Fisik
Journal of International Education in Business Vol. 6 No. 2, 2013 pp. 122-135
Judul Seri
Journal of International Education in Business
No. Panggil
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Islamic perspective of management accounting decision making techniques
Komentar Bagikan
Zayyad Abdul-Baki

Purpose – This paper aims to argue that the methodologies adopted by the conventional management accounting in selecting between or among two or more alternative courses of action, both in the long-term and the short-term decision making endeavours conflict with the overall objective ( falah) of Islamic enterprises. Design/methodology/approach – The paper explores relevant literatures (…

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Deskripsi Fisik
Journal of Islamic Accounting and Business Research Vol. 4 No. 2, 2013 pp. 203-219
Judul Seri
Journal of Islamic Accounting and Business Research
No. Panggil
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Factors influencing accountants’ behavioural intentions to use and actual u…
Komentar Bagikan
Philmore Alleyne

Purpose – This research aims to explore factors influencing accountants’ usage of enterprise resource planning (ERP) at a global development agency. The paper tests a model, which hypothesised that attitudes, performance expectancy, effort expectancy, social influence and self-efficacy would have significant and positive effects on behavioural intention to use, and facilitating condition…

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Deskripsi Fisik
Journal of Financial Reporting and Accounting Vol. 11 No. 2, 2013 pp. 179-200
Judul Seri
Journal of Financial Reporting and Accounting
No. Panggil
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Preemption of compliance costs and the voluntary adoption of SFAS No. 123(R)
Komentar Bagikan
Ahmed EbrahimBruce Bradford

Purpose – This paper aims to study a preemption proposition for the compliance costs associated with stock option expensing under SFAS 123(R) by examining whether early adopters used their discretion over option pricing model inputs to mitigate the adoption effect. Design/methodology/approach – The paper uses a matched sample approach of firms that voluntarily adopted stock option expen…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Financial Reporting and Accounting Vol. 12 No. 1, 2014 pp. 2-20
Judul Seri
Journal of Financial Reporting and Accounting
No. Panggil
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Adoption of AAOIFI accounting standards by Islamic banks of Bahrain
Komentar Bagikan
Adel Mohammed Sarea

Purpose – The objective of this paper is to determine the level of compliance with Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) accounting standards by Islamic banks of Bahrain. Design/methodology/approach – The paper is based on diffusion of innovation theory whereby the perceived relative advantage, compatibility, complexity, trialability and observ…

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Deskripsi Fisik
Journal of Financial Reporting and Accounting Vol. 11 No. 2, 2013 pp. 131-142
Judul Seri
Journal of Financial Reporting and Accounting
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Mis-alignment between IT knowledge/skills importance and IT knowledge/skills …
Komentar Bagikan
Ayman M. Sabry Nokhal

Purpose – This paper aims to investigate the alignment between the information technology (IT) knowledge/skills importance or required by the business environment and the IT knowledge/skills integration level in the accounting curriculum in the specific context of Egyptian universities. Design/methodology/approach – Data were collected from a survey of 249 accountant lecturers by emails…

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Deskripsi Fisik
Journal of Financial Reporting and Accounting Vol. 12 No. 1, 2014 pp. 45-61
Judul Seri
Journal of Financial Reporting and Accounting
No. Panggil
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Misrepresentation of financial statements
Komentar Bagikan
Cenap Ilter

Purpose – The purpose of this paper is to show the public, in general, and auditors, in particular, that in the absence of control there is always a risk of fraud. Fraud can be done in various forms. Larceny may be the most obvious case of fraud, but fraud may be done in many other ways too. Balance sheet fraud or financial statements fraud is a broader issue; it is far-fetched than a few …

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ISBN/ISSN
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Deskripsi Fisik
Journal of Financial Crime Vol. 21 No. 2, 2014 pp. 215-225
Judul Seri
Journal of Financial Crime
No. Panggil
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The sustainability of trade accounts of the ASEAN-5 countries
Komentar Bagikan
Olayeni Olaolu Richard

Purpose – The present study aims to analyse the sustainability of the trade deficits in the Association of Southeast Asian Nations (ASEAN)-5 countries using panel framework during the period from 1965 to 2011. Design/methodology/approach – The paper applied a battery of first- and second-generation panel unit root tests and Pedroni’s, Kao and Chiang’s, Westerlund, and Di Iorio and F…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Chinese Economic and Foreign Trade Studies Vol. 7 No. 1, 2014 pp. 51-65
Judul Seri
Journal of Chinese Economic and Foreign Trade Studies
No. Panggil
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Strategic management accounting practices in hospitals
Komentar Bagikan
Maik Lachmann

Purpose – The purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in order to investigate performance differences between various groups of hospitals.…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 9 No. 3, 2013 pp. 336-369
Judul Seri
Journal of Accounting & Organizational Change
No. Panggil
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Impact of accounting software utilization on students’ knowledge acquisition
Komentar Bagikan
Emilio Boulianne

Purpose – This study investigates the impact that software utilization may have on students’ knowledge acquisition of the accounting cycle. Differences in knowledge acquisition are examined between three groups of students: those who completed an accounting case manually using the traditional pencil and paper approach, using software, and first manually and then using software. The main…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 10 No. 1, 2014 pp. 22-48
Judul Seri
Journal of Accounting & Organizational Change
No. Panggil
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The persistence of delegitimated structures
Komentar Bagikan
Gary SpraakmanKen Ogata

Purpose – The purpose of this paper is to ascertain whether the deinstitutionalization of management accounting is better described using structuration theory (techniques are reproduced until replaced) or sedimentation (layering of a new technique upon an earlier technique). Design/methodology/approach – An archival study of management accounting at the Hudson’s Bay Company (HBC) betw…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 9 No. 3, 2013 pp. 280-303
Judul Seri
Journal of Accounting & Organizational Change
No. Panggil
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Compromise and avoidance:the response to new legislation
Komentar Bagikan
Mattias Haraldsson

Purpose – The aim of this paper is to describe, analyze and explain the level of compliance of accounting practices with legislation and generally accepted accounting principles (GAAP) within the Swedish water and sewerage sector. Design/methodology/approach – The empirical data are based on a document study of the annual full cost accounting reports for the financial year 2010.Weobtain…

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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 10 No. 3, 2014 pp. 288-313
Judul Seri
Journal of Accounting & Organizational Change
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Influence of fundraising infeasibility on accounting changes
Komentar Bagikan
Chie Sawanobori

Purpose – This paper aims to analyze early financial reporting practices and discuss the influence of fundraising infeasibility on accounting changes, focusing primarily on depreciation accounting practices. Design/methodology/approach – London and Birmingham Railway Company (L&BR) is a representative railway company whose practices laid the foundation for nineteenth century British ra…

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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 9 No. 4, 2013 pp. 471-489
Judul Seri
Journal of Accounting & Organizational Change
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Has the AICPA changed the accounting profession for better or worse? The case…
Komentar Bagikan
Nicholas KoumbiadisGanesh M. Pandit

Purpose – The purpose of this study is to examine students who have recently graduated from the standard 120 credit accountancy program and compare and contrast their ethical perceptions with students who have recently graduated from the AICPA-mandated 150 credit accountancy program which includes 30 extra credits with a focus on ethics. Design/methodology/approach – Recent graduated ac…

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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 190-215
Judul Seri
Journal of Accounting & Organizational Change
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The development of accounting calculations as chronological network effects
Komentar Bagikan
Sumitaka Ushio

Purpose – This paper aims to examine the processes through which accounting calculations are formed and developed in a Japanese manufacturing company. Design/methodology/approach – The paper is based on an in-depth longitudinal case study. Actor network theory is used to analyze the empirics and to trace the historical translation process where the calculations were formed and developed…

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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 9 No. 4, 2013 pp. 380-407
Judul Seri
Journal of Accounting & Organizational Change
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An empirical research about whistleblowing behavior in accounting context
Komentar Bagikan
Turhan Erkmen [et al]

Purpose – The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic variables. This paper reviews whistleblowing behavior in the context of professional accounting in Turkey…

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ISBN/ISSN
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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 229-243
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Journal of Accounting & Organizational Change
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An examination of the ethical discourse of the US public accounting professio…
Komentar Bagikan
C. Richard Baker

Purpose – The purpose of this paper is to examine the evolution of the ethical discourse of the US public accounting profession over the last century in relation to Foucault’s concept of “codified discourse”. The ethical discourse of the US public accounting profession has evolved from its first code of ethics promulgated in 1917, which focused primarily on protecting the economic in…

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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 10 No. 2, 2014 pp. 216-228
Judul Seri
Journal of Accounting & Organizational Change
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Transfer pricing: aligning the research agenda to organizational reality
Komentar Bagikan
Christian Plesner RossingCarsten Rohde

Purpose – The purpose of this paper is to critically review the empirical transfer pricing literature as a means of determining the agenda for future research. Design/methodology/approach – The review is carried out primarily by searching databases, academic journals and books. Second, professional surveys are reviewed to inform the development of research ideas. Findings – The under…

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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 10 No. 3, 2014 pp. 266-287
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Journal of Accounting & Organizational Change
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Networks in knowledge-intensive industry: the case of a regional accountants�…
Komentar Bagikan
Ruvendra Nandan

Purpose – The paper aims to explore the reasons behind the formation of a regional accountants’ network located in North Queensland, Australia, and examine in depth how relationships are constituted and maintained between the network members. The study also looks at the benefits arising from the network, structural constraints and the reasons behind its demise. Design/methodology/approa…

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Deskripsi Fisik
Journal of Accounting & Organizational Change Vol. 10 No. 1, 2014 pp. 2-21
Judul Seri
Journal of Accounting & Organizational Change
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Professional accounting education programmes in South Africa and India
Komentar Bagikan
Lesley Stainbank

Purpose – The purpose of this paper is to provide a contextual analysis of the professional accounting education programmes in South Africa and India by benchmarking both programmes to the International Education Standards (IESs) of the International Federation of Accountants (IFAC). Design/methodology/approach – The research methodology is a qualitative archival approach extracting in…

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Deskripsi Fisik
Journal of Accounting in Emerging Economies Vol. 4 No. 1, 2014 pp. 97-116
Judul Seri
Journal of Accounting in Emerging Economies
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Developing corporate accounting regulation in Libya past and future challenges
Komentar Bagikan
Essa El-Firjani

Purpose – The purpose of this paper is to examine the nature and development of corporate accounting regulation in Libya. Design/methodology/approach – Questionnaire survey and semi-structured interview methods were used to collect data. Semi-structured interviews were conducted with external auditors, financial managers, accounting academics and regulators. Findings – This paper fou…

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Deskripsi Fisik
Journal of Accounting in Emerging Economies Vol. 4 No. 1, 2014 pp. 22-56
Judul Seri
Journal of Accounting in Emerging Economies
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Professionalism, rewards, job satisfaction and organizational commitment amon…
Komentar Bagikan
Samuel K. SejjaakaTwaha K. Kaawaase

Purpose – The purpose of this paper is to examine the extent to which the constructs of professionalism (Hall, 1968), rewards (Bartol, 1979) and job satisfaction (Stamps and Piedmonte, 1986; Hampton and Hampton, 2004) can be used as valid predictors of organizational commitment (Porter et al., 1974) in an emerging economy context. Design/methodology/approach – Using pre-existing scales …

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Deskripsi Fisik
Journal of Accounting in Emerging Economies Vol. 4 No. 2, 2014 pp. 134-157
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Journal of Accounting in Emerging Economies
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Economic crisis as a driver of management accounting change
Komentar Bagikan
Christoph Endenich

Purpose – The purpose of this paper is to investigate change processes within German and Spanish management accounting which are induced by the recent economic crisis. To illuminate these changes,a particular emphasis is put on budgeting processes and the role of management accountants. Design/methodology/approach – A cross-sectional field study that mainly builds on interviews with senior …

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Deskripsi Fisik
Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 123-149
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Journal of Applied Accounting Research
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Intangible assets in Germany Analysis of the German stock market index DAX an…
Komentar Bagikan
Andreas OehlerHannes Frey

Purpose – Intangible assets are regarded as the future value drivers of company performance. However, hardly anything is known about the actual importance and influence of intangible assets. The purpose of this paper is to fill this gap, so the authors analyse the German stock market index DAX and accomplish a survey among the German Certified Public Accountants (CPAs) concerning intangib…

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Journal of Applied Accounting Research Vol. 15 No. 2, 2014 pp. 235-248
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Efficient contracting, earnings smoothing and managerial accounting discretion
Komentar Bagikan
Mohamed Khalil

Purpose – The purpose of this paper is to examine whether the contracting incentives (i.e. bonus plans, debt covenants, political costs hypotheses), and income smoothing can explain accounting choices in an emerging country, Egypt. Design/methodology/approach – The paper uses the ordinary least square regression model to examine the relationship between earnings management and reporting…

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Deskripsi Fisik
Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 100-122
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Nature and duration of the accounting differences between Italian and US GAAP
Komentar Bagikan
Alessandro MuraGianluigi Roberto

Purpose – The purpose of this paper is to focus on alternative accounting treatments over time to assess their impact on the level of conservatism in a comparison between Italian local accounting standards and USA generally accepted accounting principles. Design/methodology/approach – A case study approach is adopted to investigate the accounting adjustments applied to net income and sh…

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Deskripsi Fisik
Journal of Applied Accounting Research Vol. 15 No. 1, 2014 pp. 2-21
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Journal of Applied Accounting Research
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Perception of Nigerian Muslim account holders in conventional banks toward Is…
Komentar Bagikan
Kabiru Jinjiri Ringim

Purpose – The purpose of this study is to determine the level of perception of a Muslim account holder in a conventional bank toward Islamic banking products and to determine the relationship between the perception levels of Nigerian’s account holder’s and their decision to patronize Islamic banking. Personal perception factor is operationalized as opinion or observations, which are ab…

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Deskripsi Fisik
International Journal of Islamic and Middle Eastern Finance and Management Vol. 7 No. 3, 2014 pp. 288-305
Judul Seri
International Journal of Islamic and Middle Eastern Finance and Management
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Learning to learn from teaching: a first-hand account of lesson study in Japan
Komentar Bagikan
Bradley A. Ermeling

Purpose – Over the last 15 years, Japanese lesson study has attracted growing interest as an alternative to conventional teacher professional development. Despite its popularity and results, the descriptive knowledge base of authentic lesson study in Japan is still limited to a few cases from elementary math and science teachers. The purpose of this paper is to contribute to the expansion …

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Deskripsi Fisik
International Journal for Lesson and Learning Studies Vol. 3 No. 2, 2014 pp. 170-191
Judul Seri
International Journal for Lesson and Learning Studies
No. Panggil
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Dysfunctional auditing behaviour:empirical evidence on auditors’ behaviour …
Komentar Bagikan
Desmond C.Y. Yuen [et al]

Purpose – The purpose of the study is to investigate the factors that may result in a high turnover rate of auditors in Macau. The factors considered include client importance, task complexity, time budget constraints, auditor independence and acceptance of dysfunctional behaviour by Macau’s audit firms. Design/methodology/approach – This study involved three stages. In the first stage…

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International Journal of Accounting and Information Management Vol. 21 No. 3, 2013 pp. 209-226
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International Journal of Accounting and Information Management
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Rounding phenomenon in reported earnings and revenues:evidence from Japan
Komentar Bagikan
Daoping He

Purpose – The paper aims to examine the rounding phenomenon in reported earnings and revenues of Japanese publicly listed firms to achieve key reference points. The paper also examines the changes of rounding behavior among Japanese publicly listed firms around the asset bubble burst in 1990.Design/methodology/approach – To test the null hypothesis of no managerial effort to round earnings …

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International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 68-79
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International Journal of Accounting and Information Management
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Misclassifying cash flows from operations: intentional or not?
Komentar Bagikan
Karen Lightstone

Purpose – The purpose of this paper is to investigate the accuracy and informational quality of the cash from operations section of the cash flow statement. Design/methodology/approach – This paper empirically tested the accuracy of the cash from operations reported by Canadian non-financial companies. The authors studied 262 companies at three different time periods providing 786 firm obs…

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International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 18-32
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International Journal of Accounting and Information Management
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The influence of firm-specific characteristics on the extent of voluntary dis…
Komentar Bagikan
Devrimi Kaya

Purpose – The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL). Design/methodology/approach – A disclosure checklist consisting of 54 financial and non-financial items in XBRL format is developed to examine the extent of voluntary disclosure in…

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International Journal of Accounting and Information Management Vol. 22 No. 1, 2014 pp. 2-17
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International Journal of Accounting and Information Management
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The value relevance of earnings levels in the return-earnings relation
Komentar Bagikan
C.S. Agnes Cheng

Purpose – Prior studies provide mixed propositions on whether earnings levels or earnings changes provide the better explanatory power for variations of stock returns and whether the time-series behavior of earnings affects the value relevance of both earnings variables. This paper aims to compare the value relevance of earnings levels with that of earnings changes in the return-earnings …

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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 21 No. 4, 2013 pp. 260-284
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
Accounting quality of German and UK cross-listings
Komentar Bagikan
Li Li Eng

Purpose – This paper aims to compare the quality of financial reporting (or accounting quality) of firms cross-listed in Germany and the United Kingdom relative to domestic firms that are not cross-listed in Germany and the United Kingdom. Design/methodology/approach – The authors assess financial reporting quality based on five measures of earnings management; two measures of timely lo…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 21 No. 3, 2013 pp. 192-208
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
-
Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
Impact of IFRS: evidence from Spanish listed companies
Komentar Bagikan
Mariano Gonza´lez

Purpose – In this paper, the authors aim to analyze the impact of International Financial Reporting Standards’ (IFRS) mandatory adoption on the financial statements of Spanish listed companies. Design/methodology/approach – The authors estimate a panel data model by generalized least squares’ within-between in order to contrast the possible structural breaks in the relations between …

Edisi
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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 22 No. 2, 2014 pp. 157-172
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
-
Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
Ramifications of the Sarbanes Oxley (SOX) Act on IT governance
Komentar Bagikan
Erastus Karanja

Purpose – In most firms, accounting and financial information and reporting systems are either incorporated or embedded in computer-based information systems (IS). Despite the important roles that these computer-based IS play in facilitating the SOX Act compliance initiatives, the act is silent on the roles of the CIOs, although it does stipulate specific functions for the CEOs, CFOs, and …

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ISBN/ISSN
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Deskripsi Fisik
International Journal of Accounting and Information Management Vol. 22 No. 2, 2014 pp. 134-145
Judul Seri
International Journal of Accounting and Information Management
No. Panggil
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Ketersediaan0
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Unduh MARCSitasi
cover
Twenty-five years of social and environmental accounting research
Komentar Bagikan
M.R. Mathews

Introduction One of the major growth areas within accounting in the last five years has been “accounting for the environment”, which has generated interest well beyond the confines of accounting academics and professional accountants. Managers, the media, politicians and the public have noted environmental and, therefore,social problems which may be addressed, in part at least, by identif…

Edisi
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ISBN/ISSN
09513574
Deskripsi Fisik
Accounting, Auditing & Accountability Journal, Vol. 10 No. 4, 1997, pp. 481-531.
Judul Seri
Accounting, Auditing & Accountability Journal
No. Panggil
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Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
The perception of undergraduate students towards accountants and the role of …
Komentar Bagikan
Joyce K.H. NgaSoo Wai Mun

Purpose – This study aims to bridge the research gap on the perception of accountants, intention to pursue an accounting career and the role of accountants in driving organizational change among undergraduates in Malaysia. Design/methodology/approach – The study sample comprises 279 undergraduate students from a business school in Malaysia. The constructs of the study are leadership, et…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
Education þ Training Vol. 55 No. 6, 2013 pp. 500-519
Judul Seri
Education þ Training
No. Panggil
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Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
Internship for accounting undergraduates: comparative insights from stakeholders
Komentar Bagikan
Ruhanita Maelah [at al]

Purpose – This study utilises an internship framework to justify the need for feedback from all three groups of internship stakeholders. The purpose of this paper is to determine the benefits, skills, and outcomes students gained through internships from the perspective of students, university and employers. Design/methodology/approach – A set of structured questionnaires was used to sur…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
Education þ Training Vol. 56 No. 6, 2014 pp. 482-502
Judul Seri
Education þ Training
No. Panggil
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Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
Are accounting researchers under the tyranny of single theory perspectives?
Komentar Bagikan
Joni YoungAlistair Preston

This is an unsettling paper. Its main theme is to recount a tale of “failure”; the failure of accounting academics to respond adequately to calls for more case study-based research of accounting in action and in its organizational context and, as a consequence, the failure of accounting academics to develop accounting theories. The authors assert that these failures have arisen as a result …

Edisi
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ISBN/ISSN
09513574
Deskripsi Fisik
Accounting, Auditing & Accountability Journal, Vol. 9 No. 4, 1996, pp. 107-111.
Judul Seri
Accounting, Auditing & Accountability Journal
No. Panggil
-
Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
A critical account of practice within an innovative Foundation degree in UK h…
Komentar Bagikan
Paul Smith

Purpose – The purpose of this paper is to explore the views of academics, senior university managers and employer representatives on the design and implementation of an innovative work-based learning (WBL) programme in UK higher education. Design/methodology/approach – The research project draws upon case study research and utilizes data from semi-structured interviews and documentary a…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
Education þ Training Vol. 55 No. 6, 2013 pp. 599-616
Judul Seri
Education þ Training
No. Panggil
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Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
Does financial disclosure influence the value relevance of accounting informa…
Komentar Bagikan
Dhiaa ShamkiAzhar Abdul Rahman

Purpose – The paper aims to examine the influence of financial disclosure (FD) level and time on the value relevance of earnings, book value, and cash flows relative to three share price proxies, namely average annual share price, annual closing share price, and share price after a three-month period following the financial year-end for Jordanian companies. Design/methodology/approach –…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
Education, Business and Society: Contemporary Middle Eastern Issues Vol. 6 No. 3/4, 2013 pp. 216-232
Judul Seri
Education, Business and Society: Contemporary Middle Eastern Issues
No. Panggil
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Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
Stochastic Jiles-Atherton model accounting for soft magnetic material variabi…
Komentar Bagikan
Rindra Ramarotafika

Purpose – Classically the magnetic material models are considered with a deterministic approach. Nevertheless, when submitted to the fabrication process, the magnetic core properties are negatively impacted and may be subject to variability during the process. This variability can be of such importance that the performances of the final device (electrical machine) will also present a notic…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering Vol. 32 No. 5, 2013 pp. 1679-1691
Judul Seri
COMPEL: The International Journal for Computation and Mathematics in Electrical and Electronic Engineering
No. Panggil
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Ketersediaan0
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Unduh MARCSitasi
cover
A few stylized observations on accounting discretion
Komentar Bagikan
Steven Schwartz

Purpose – The purpose of this paper is to explore the role of accounting discretion in a principal-agent setting, wherein accounting information is used in performance evaluation. The agent may choose one from among several allowable accounting methods. However, limited audit resources allow only for verification of only the method the agent chooses, and this is the only one used to deter…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
Accounting Research Journal Vol. 26 No. 2, 2013 pp. 154-166
Judul Seri
Accounting Research Journal
No. Panggil
-
Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
Accounting for workplace flexibility
Komentar Bagikan
Vijaya Murthy

Purpose – The purpose of this paper is to consider the impact of social accounting at the micro level and examines the use of social reporting for constructive purposes through internal communication devices. It explores the discourse adopted by a large organisation in social accounting and reporting (workplace flexibility) through employee newsletters. In doing so the paper seeks to answe…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
Accounting Research Journal Vol. 26 No. 2, 2013 pp. 109-129
Judul Seri
Accounting Research Journal
No. Panggil
-
Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
cover
The dual roles for accountants in sustaining rural communities
Komentar Bagikan
Amanda J. Carter [at al]

Purpose – This paper explores the role of accountants as part of the necessary infrastructure in rural community development providing specialised knowledge and skills to business owners who may lack the expertise required to ensure successful business operations. Design/methodology/approach – Perceptions of seven rural development officers from separate Rural Development Boards and two…

Edisi
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ISBN/ISSN
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Deskripsi Fisik
Accounting Research Journal Vol. 26 No. 2, 2013 pp. 130-153
Judul Seri
Accounting Research Journal
No. Panggil
-
Ketersediaan0
Tambahkan ke dalam keranjang
Unduh MARCSitasi
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