The influence of audit tenure, audit opinion, KAP reputation and auditor switch on audit report lag with auditor industry specialization as a moderation variable
Influence of audit tenure, audit opinion, public accounting firm reputation, auditor switching and auditor industry specialization on audit report lag. Auditor industry specialization using SPEC formulation as the indicator for the dependent variable.
Подобные документы
Study of intangible assets accounting of enterprises in accordance with the national and international accounting standards. Analysis of the issues of development of algorithm of crediting, acknowledgement, assessment and accounting of intangible assets.
статья, добавлен 29.10.2016Analysis of the mechanism of synthetic cost accounting of the enterprise. The content of accounting accounts, which reflects management, operating and other expenses, expenses and sales. Recommendations for improving the tools of the accounting system.
статья, добавлен 22.07.2022The company's accounting policy is the main document that regulates the procedure for processing accounting information and reporting. Basic analysis of information protection methods in the conditions of automation of accounting and management.
статья, добавлен 02.10.2022The study of theories of accounting and bookkeeping of the XV-XX centuries - the "golden era" of the formation of accounting science. Revealing the scope and depth of metaphysical and positive accounting theories classified by Professor O.M. Galagan.
статья, добавлен 15.04.2024Generalizes groups of users of accounting information and decisions, which are made by them. Has been presented of the circulation of accounting information in decision-making. Disclosed of levels and arguments of relevance of accounting information.
статья, добавлен 07.04.2018Asset valuation in the Ukrainian accounting model, ambiguity of following to the continental model. Conditions and opportunities for the use of international accounting standards, the variability of economic transactions with certain valuation methods.
статья, добавлен 12.05.2018- 57. Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine
Describe an accounting toolkit to determine and evaluate the direct losses of agricultural enterprises due to the war. The application of method are described in detail, taking into account the requirements of accounting legislation for the recognition.
статья, добавлен 16.01.2024 Implementation of new and modernization of existing computer programs in the accounting system. Making decisions about integration into existing systems of automated processing of accounting data, Robotic process automation, artificial intelligence.
статья, добавлен 31.01.2024Determination of the advantages and disadvantages of using biofuel as an alternative source of energy. Select of biofuel as an accounting object in Ukraine. Identification of problematic issues of biofuel accounting and propose ways to solve them.
статья, добавлен 20.07.2024Determination of approaches to the construction of financial accounting as a component of the system of accounting and analytical support for sustainable development. Components of financial accounting. Information support for management decision-makin.
статья, добавлен 02.11.2022The study of automation of the process of accounting, control and analysis. Improvement of accounting of incomes and expenditures in budget institutions, compilation of reports by creating and ensuring the effective functioning of an automated workplace.
статья, добавлен 20.07.2017Practical study of nature protection activities accounting at the industrial enterprises, determination of their role in the decision-making process. Assessment of the accounting state for nature protection activities in Donetsk and Lugansk regions.
статья, добавлен 30.08.2016Features of developing an integrated approach to the classification of non-current assets in order to display information about them in the accounting system. General characteristics of the classification of non-current assets for accounting purposes.
статья, добавлен 08.01.2019Principles of accounting engineering. Development of stages of improvement of methodological approaches to the application of the latest economic mechanism - the practical implementation of accounting engineering into activity of Ukrainian enterprises.
статья, добавлен 18.12.2023Characteristics of changes in the legislation of Poland in the field of accounting for the twenty years. Conditions for conducting business activities at enterprises. Analysis of changes in conduct of financial transactions in international regulations.
статья, добавлен 29.09.2016The concept and characteristics of accounting. Review basics of controlling the profits and losses of the organization. The study of the statement of cash flows. Measurement of total assets. Budget planning in the enterprise; especially decision-making.
реферат, добавлен 26.06.2014A study of the mainstreaming of the accounting principles based on the strategic concept of enterprise management, their affinity and specificity relative to accounting principles. Requirements, conditions, construction rules of management accounting.
статья, добавлен 21.03.2016Analyze the accounting process technology as an integrated system of information support for decisionmaking within administrative business process. The functional structure of the accounting process technology based on the elementary management functions.
статья, добавлен 14.08.2016The history of Soviet Accounting, in Turkey. Main Stages of Turkish Accounting Development, since establishment of the Turkish Republic in 1923. Practical aspects of the transition to IFRS. The main differences in accounting between RAS and IFRS.
диссертация, добавлен 19.08.2016Information preparation for adoption of operational and expected administrative decisions. The current management of the expenses in order to achieve the planned economic benefits in ordinary activities. Functions and tasks of managerial accounting.
статья, добавлен 25.11.2017This study aims to provide a comprehensive analysis of qualitative and quantitative parameters that can form the basis for making decisions on the integration of automated accounting data processing, robotic process automation, artificial intelligence.
статья, добавлен 24.11.2023Study of the popularity of outsourcing relations, which is confirmed by the dynamics of the number of business entities in the field of accounting. Determination of methods of achieving level of outsourcing services of developed countries of the world.
статья, добавлен 08.01.2024Characteristics of the main directions of the development of the methodology of accounting development. Analysis of prospects for the further development of the accounting and reporting system in Ukraine in the context of European integration processes.
статья, добавлен 30.03.2023The scholars' views on the issue of standardization of strategic accounting. Recommendations on solving the problem at national industrial enterprises. The list of external standards in strategic accounting. Principles of corporate standards development.
статья, добавлен 28.09.2016Clarification of the concept of the efficiency of accounting work of consultants and possible ways of assessing progress. One of the essential factors that allow increasing the efficiency of the activities of these specialists nowadays is the use of ICT.
статья, добавлен 28.07.2023