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Advanced Search Results For "ACCOUNTING"

1 - 10 of 465,269 results for
 "ACCOUNTING"
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Billing And Insurance-Related Administrative Costs: A Cross-National Analysis.

Publication Type:Academic Journal

Source(s):Health affairs (Project Hope) [Health Aff (Millwood)] 2022 Aug; Vol. 41 (8), pp. 1098-1106.

Abstract:Billing and insurance-related costs are a significant source of wasteful health care spending in Organization for Economic Cooperation and Development nations, but these administrative burdens vary across national systems. We executed a microlevel acco...

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The IFRS adoption, accounting quality, and banking performance: An evaluation of susceptibilities and financial stability in developing economies.

Publication Type:Academic Journal

Source(s):PloS one [PLoS One] 2022 Jul 29; Vol. 17 (7), pp. e0265688. Date of Electronic Publication: 2022 Jul 29 (Print Publication: 2022).

Abstract:International Financial Reporting Standards (IFRS) 's adoption increased attention to International Accounting Standard Regulations worldwide. It has opened the door for empirical analysis having different perceptions of mandatory IFRS adoption. This p...

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Letter to the Editor: Accounting for the Immeasurable: Broadening Our Valuation of Advanced Care Planning.

Publication Type:Editorial & Opinion

Source(s):Journal of palliative medicine [J Palliat Med] 2022 Jul; Vol. 25 (7), pp. 1014-1015.

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Under the influence of nature: The contribution of natural capital to tourism spend.

Publication Type:Academic Journal

Source(s):PloS one [PLoS One] 2022 Jun 22; Vol. 17 (6), pp. e0269790. Date of Electronic Publication: 2022 Jun 22 (Print Publication: 2022).

Abstract:Tourism and outdoor leisure is an important economic sector for many countries, and has a substantial reliance on natural capital. Natural capital may be the primary purpose for tourism, or it may be a secondary factor, where the choice of location for...

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The Impact of Managerial Discretion in Revenue Recognition: A Reexamination*.

Publication Type:Academic Journal

Source(s):Contemporary Accounting Research. Sep2022, Vol. 39 Issue 3, p2130-2174. 45p.

Abstract:RÉSUMÉ: Impact du pouvoir discrétionnaire des gestionnaires en matière de constatation des produits : réexamen Selon les cadres conceptuels du FASB et du CNCI, la pertinence et la représentation fidèle sont les caractéristiques qualitatives fondamental...

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What Are the Trends in PCAOB Inspections and the Reported Audit Deficiencies?

Publication Type:Academic Journal

Source(s):Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p523-546. 24p. 7 Charts.

Abstract:Although the Public Company Accounting Oversight Board (PCAOB) inspections commenced in 2003, few studies have analyzed the recurring nature of audit deficiencies both within and across U.S. and non-U.S. firms. This study investigates longitudinal tren...

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Does IRS Monitoring Deter Managers From Committing Accounting Fraud?

Publication Type:Academic Journal

Source(s):Journal of Accounting, Auditing & Finance. Jul2022, Vol. 37 Issue 3, p700-722. 23p. 6 Charts, 1 Graph.

Abstract:We examine whether monitoring by the Internal Revenue Service (IRS) affects managers' decisions to engage in fraudulent financial reporting. We argue that IRS monitoring provides a disciplining effect reducing managements' incentives to engage in rent ...

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The Effect of Discontinuous and Unpredictable Environmental Change on Management Accounting During Organizational Crisis: A Field Study*.

Publication Type:Academic Journal

Source(s):Contemporary Accounting Research. Sep2022, Vol. 39 Issue 3, p1758-1796. 39p.

Abstract:RÉSUMÉ: L'effet des changements environnementaux discontinus et imprévisibles sur la comptabilité de gestion lors d'une crise organisationnelle : une étude de terrain Cette étude vise à déterminer si et comment les organisations modifient leur utilisat...

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