Journal of Empirical Research in Accounting & Auditing An International Journal最新文献

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The Interdependent Relationship between Balanced Scorecard (BSC) and Strategic Planning: The Case of Saudi Telecommunication Company (STC) 平衡计分卡与战略规划的相互依存关系——以沙特电信公司为例
Mohamed Fathy, Elshahat Ali
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引用次数: 0
The Impact of Earnings Management Risks, Corporate Governance Risks on Auditors’ Decisions. Perceptions of Egyptian Auditors 盈余管理风险、公司治理风险对审计师决策的影响。埃及审计员的看法
Nasr Taha Hassn
{"title":"The Impact of Earnings Management Risks, Corporate Governance Risks on Auditors’ Decisions. Perceptions of Egyptian Auditors","authors":"Nasr Taha Hassn","doi":"10.12785/JERAA/010101","DOIUrl":"https://doi.org/10.12785/JERAA/010101","url":null,"abstract":"577). Professional standards and accounting studies indicated that the risks of the audit client consider of the most important factors that affect the auditors’ decisions. D’Aquila et al. 2010 stated that to manage the overall risk of an auditor’s association with a particular client, is a paramount objective for all auditors, particularly in the Big 4, and Krishnan, et al, 2013 indicated that Successful management of client risk is important to preserve the auditor’s reputation and mitigate the risk of litigation. Johnstone & Bedard, (2005) argued that there are several ways to manage audit risk, and one of these is making decisions on client acceptance, audit pricing and planning for the audit process effort needed to reduce audit risk to an","PeriodicalId":104540,"journal":{"name":"Journal of Empirical Research in Accounting & Auditing An International Journal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117125203","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Corporate Governance, Degree of Multi- nationality, and Corporate Social Responsibility Disclosure: Evidence from the UK 公司治理、多国籍程度与企业社会责任披露:来自英国的证据
Nasr Taha Hassn
{"title":"Corporate Governance, Degree of Multi- nationality, and Corporate Social Responsibility Disclosure: Evidence from the UK","authors":"Nasr Taha Hassn","doi":"10.12785/JERAA/010105","DOIUrl":"https://doi.org/10.12785/JERAA/010105","url":null,"abstract":"previous studies have revealed an interest in the idea of public pressure on company disclosure. The general argument from these studies is that companies with certain characteristics (in particular, large companies with environmentally sensitive activities) and those subject to higher levels of media coverage are more likely to face social scrutiny concerning their social responsibilities, and consequently","PeriodicalId":104540,"journal":{"name":"Journal of Empirical Research in Accounting & Auditing An International Journal","volume":"135 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121218268","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 8
Statistical Disclosure Risk: An Overview 统计披露风险:概述
E. Elamir
{"title":"Statistical Disclosure Risk: An Overview","authors":"E. Elamir","doi":"10.12785/JERAA/010102","DOIUrl":"https://doi.org/10.12785/JERAA/010102","url":null,"abstract":"","PeriodicalId":104540,"journal":{"name":"Journal of Empirical Research in Accounting & Auditing An International Journal","volume":"14 5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130641959","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Should the auditing profession be extended to encapsulate environmental issues? -An article review 审计职业是否应该扩展到包含环境问题?-一篇文章综述
G. Mousa
{"title":"Should the auditing profession be extended to encapsulate environmental issues? -An article review","authors":"G. Mousa","doi":"10.12785/JERAA/010104","DOIUrl":"https://doi.org/10.12785/JERAA/010104","url":null,"abstract":"every aspect of business activity. Ethical issues arise in connection with core ethical values. There are some interconnections between business and environmental ethics. Business has obligations to protect the environment over and above what is required by environmental law and that it should cooperate and interact with government in establishing environmental legislation. Therefore, business should develop and demonstrate environmental moral leadership. The negative effect of business on the environment is easily observed. Planet Earth suffers from droughts, heat waves and","PeriodicalId":104540,"journal":{"name":"Journal of Empirical Research in Accounting & Auditing An International Journal","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123682726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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