نتایج جستجو برای: accounting ethics
تعداد نتایج: 159279 فیلتر نتایج به سال:
(This article does not have an abstract.) Toni Dávila George Foster Daniel Oyon “Accounting and control, entrepreneurship and innovation: Venturing into new research opportunities”, European Accounting Review, Vol. 18, No 2, June 2009, pages 281–311. Abstract: The relevance of accounting and control to entrepreneurship and innovation has become more salient over the last few years. The traditio...
This study investigates the nature and extent to which managerial attitudes influence fraud risk perceptions, observations and experiences of audit partners. Using a sample of 5,603 client acceptance and audit continuance assessments at a Big Four audit firm in the Netherlands, this study finds that: (1) manager integrity, honesty, and ethics are considered by audit partners to be of highest im...
اخلاق موضوع مهمی در حسابداری است و برای سازماندهی آن، داشتن الگویی متناسب با شرایط فرهنگی و اسلامی ایران ضروری است. هدف این مطالعهآزمون و بررسی اهمیت اجزای «الگوی کاربردی توسعه پایدار اخلاق حرفهای حسابداری» است ؛ بنابراین، مطالعه پیش رو از نوع پژوهشهای کمی است. دادههای لازم جهت آزمون الگو از طریق جمعآوری پرسشنامه و نمونهگیری تصادفی ساده از 217 نفر از فعالان دانشگاهی و حرفهای صورت گرفت و ...
BACKGROUND A review of literature published a decade ago noted a significant increase in empirical papers across nine bioethics journals. This study provides an update on the presence of empirical papers in the same nine journals. It first evaluates whether the empirical trend is continuing as noted in the previous study, and second, how it is changing, that is, what are the characteristics of ...
Purpose: This paper aims to reveal the reality of Accounting Professional Education (PPAk) from context educational dimension. is done open public awareness regarding what happening behind implementation PPAk. Theoretical framework: research was carried out motivated by results news showing decline in existence PPAk and concerns researchers how current organized based on Design/methodology/appr...
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