发布求助
文献互助 智能选刊 最新文献

Journal of Accounting Auditing and Finance最新文献

筛选
英文 中文
ẢNH HƯỞNG KHI CHUYỂN ĐỔI TỪ VAS 06 “THUÊ TÀI SẢN” SANG IFRS 16 “LEASES” ĐẾN KẾT QUẢ TÀI CHÍNH VÀ HỆ THỐNG KHEN THƯỞNG BAN QUẢN LÝ 从VAS 06“租来的资产”转换为IFRS 16“租赁”对财务结果和管理奖励系统的影响
IF 1.4
Journal of Accounting Auditing and Finance Pub Date : 2023-06-01 DOI: 10.59006/https://vnfa-jaa.06202303
{"title":"ẢNH HƯỞNG KHI CHUYỂN ĐỔI TỪ VAS 06 “THUÊ TÀI SẢN” SANG IFRS 16 “LEASES” ĐẾN KẾT QUẢ TÀI CHÍNH VÀ HỆ THỐNG KHEN THƯỞNG BAN QUẢN LÝ","authors":"","doi":"10.59006/https://vnfa-jaa.06202303","DOIUrl":"https://doi.org/10.59006/https://vnfa-jaa.06202303","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"48 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78490850","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
KẾ TOÁN TRÁCH NHIỆM – BẢN CHẤT, VAI TRÒ VÀ THỰC TRẠNG HIỆN NAY 责任会计-目前的性质、作用和现状
IF 1.4
Journal of Accounting Auditing and Finance Pub Date : 2023-06-01 DOI: 10.59006/vnfa-jaa.06202306
{"title":"KẾ TOÁN TRÁCH NHIỆM – BẢN CHẤT, VAI TRÒ VÀ THỰC TRẠNG HIỆN NAY","authors":"","doi":"10.59006/vnfa-jaa.06202306","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202306","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"1 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75470430","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
ẢNH HƯỞNG CỦA ÁP LỰC CÁC BÊN LIÊN QUAN ĐẾN MỨC ĐỘ CÔNG BỐ THÔNG TIN PHÁT TRIỂN BỀN VỮNG 向有关各方施加的压力对可持续发展信息披露水平的影响
IF 1.4
Journal of Accounting Auditing and Finance Pub Date : 2023-06-01 DOI: 10.59006/vnfa-jaa.06202305
{"title":"ẢNH HƯỞNG CỦA ÁP LỰC CÁC BÊN LIÊN QUAN ĐẾN MỨC ĐỘ CÔNG BỐ THÔNG TIN PHÁT TRIỂN BỀN VỮNG","authors":"","doi":"10.59006/vnfa-jaa.06202305","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202305","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"21 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86823111","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
Giải pháp phát triển khách hàng thanh toán không dùng tiền mặt: Trường hợp nghiên cứu tại Tổng Công ty Điện lực miền Bắc 解决方案客户支付不使用现金开发:案例研究北电力公司
IF 1.4
Journal of Accounting Auditing and Finance Pub Date : 2023-06-01 DOI: 10.59006/vnfa-jaa.06202304
{"title":"Giải pháp phát triển khách hàng thanh toán không dùng tiền mặt: Trường hợp nghiên cứu tại Tổng Công ty Điện lực miền Bắc","authors":"","doi":"10.59006/vnfa-jaa.06202304","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202304","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"8 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75032020","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
Vai trò của kế toán trong việc giúp doanh nghiệp chủ động thích ứng với biến đổi khí hậu 会计在帮助企业主动适应气候变化方面的作用
IF 1.4
Journal of Accounting Auditing and Finance Pub Date : 2023-06-01 DOI: 10.59006/vnfa-jaa.06202307
{"title":"Vai trò của kế toán trong việc giúp doanh nghiệp chủ động thích ứng với biến đổi khí hậu","authors":"","doi":"10.59006/vnfa-jaa.06202307","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202307","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"184 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75550978","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
CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN TỶ LỆ NỢ XẤU TẠI CÁC NGÂN HÀNG THƯƠNG MẠI NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM 影响越南证券市场上市商业银行不良贷款比例的因素
IF 1.4
Journal of Accounting Auditing and Finance Pub Date : 2023-06-01 DOI: 10.59006/vnfa-jaa.06202302
{"title":"CÁC NHÂN TỐ ẢNH HƯỞNG ĐẾN TỶ LỆ NỢ XẤU TẠI CÁC NGÂN HÀNG THƯƠNG MẠI NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM","authors":"","doi":"10.59006/vnfa-jaa.06202302","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.06202302","url":null,"abstract":"","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"1 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87936213","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
ẢNH HƯỞNG CỦA TỰ ĐỘNG HÓA QUY TRÌNH BẰNG ROBOT (RPA) ĐẾN HOẠT ĐỘNG KIỂM TOÁNIMPACT OF ROBOTIC PROCESS AUTOMATION ON AUDITING 机器人过程自动化对审计活动的影响
IF 1.4
Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI: 10.59006/vnfa-jaa.04202317
{"title":"ẢNH HƯỞNG CỦA TỰ ĐỘNG HÓA QUY TRÌNH BẰNG ROBOT (RPA) ĐẾN HOẠT ĐỘNG KIỂM TOÁN\u0000IMPACT OF ROBOTIC PROCESS AUTOMATION ON AUDITING","authors":"","doi":"10.59006/vnfa-jaa.04202317","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202317","url":null,"abstract":"The digital revolution has been creating transformations in every area of business including auditing. The auditing profession faces significant new reforms. By moving towards advanced technologies like robotic process automation (RPA), auditors will have more time to focus on the issues that matter to their clients. The article analyzes the role and benefits of robotic process automation to audit activities. From there, the article outlines the critical success factors when implementing RPA in auditing.\u0000Keywords: Auditing, automation, robotic process automation\u0000JEL Classification: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"87 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75160777","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
ĐÁNH GIÁ CHẤT LƯỢNG THÔNG TIN KẾ TOÁN TRÊN KHÍA CẠNH SỰ PHÙ HỢP CỦA THÔNG TIN VỚI NGƯỜI RA QUYẾT ĐỊNHASSESS THE QUALITY OF ACCOUNTING INFORMATION IN TERMS OF THE VALUE RELEVANCE OF INFORMATION TO DECISION MAKERS 评估会计信息的质量从信息与决策者的相关性的角度评估会计信息的质量从信息对决策者的价值相关性的角度评估会计信息的质量
IF 1.4
Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI: 10.59006/vnfa-jaa.04202310
{"title":"ĐÁNH GIÁ CHẤT LƯỢNG THÔNG TIN KẾ TOÁN TRÊN KHÍA CẠNH SỰ PHÙ HỢP CỦA THÔNG TIN VỚI NGƯỜI RA QUYẾT ĐỊNH\u0000ASSESS THE QUALITY OF ACCOUNTING INFORMATION IN TERMS OF THE VALUE RELEVANCE OF INFORMATION TO DECISION MAKERS","authors":"","doi":"10.59006/vnfa-jaa.04202310","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202310","url":null,"abstract":"The value relevance of accounting information is one of the fundamental characteristics of the quality of accounting information. This feature has many meanings for users, especially for investors in the stock market. When information is relevant, investors can use it to make their own decisions in both long term and short term with optimal portfolio. Research on value relevance is carried out on the basis of the theoretical orientation of usefulness information and asymmetric information. An overview of the past researches on factors affecting relevance shows mixed results, this draws many different research directions about value relevance of accounting information.\u0000Từ khóa: Tính thích hợp, báo cáo tài chính, Thông tin hữu ích, Các bên liên quan, thông tin bất cân xứng\u0000Keywords: Value relevance, IFRS, Usefulness of information, stakeholders, asymmetric information\u0000JEL Classification: M40, M49, M41","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"43 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88067202","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
MỐI LIÊN HỆ GIỮA CÔNG BỐ THÔNG TIN TRÁCH NHIỆM XÃ HỘI VÀ THÀNH QUẢ TÀI CHÍNH CỦA CÁC NGÂN HÀNG THƯƠNG MẠI CỔ PHẦN NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE AND FINANCIAL PERFORMANCE OF JOINT STOCK COMMERCIAL BANKS LISTED ON VIETNAM STOCK MARKET 企业社会责任披露与越南上市商业银行财务业绩的关系企业社会责任披露与越南上市股份制商业银行财务业绩的关系
Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI: 10.59006/vnfa-jaa.04202314
{"title":"MỐI LIÊN HỆ GIỮA CÔNG BỐ THÔNG TIN TRÁCH NHIỆM XÃ HỘI VÀ THÀNH QUẢ TÀI CHÍNH CỦA CÁC NGÂN HÀNG THƯƠNG MẠI CỔ PHẦN NIÊM YẾT TRÊN THỊ TRƯỜNG CHỨNG KHOÁN VIỆT NAM THE RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY (CSR) DISCLOSURE AND FINANCIAL PERFORMANCE OF JOINT STOCK COMMERCIAL BANKS LISTED ON VIETNAM STOCK MARKET","authors":"","doi":"10.59006/vnfa-jaa.04202314","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.04202314","url":null,"abstract":"This article studies the relationship between corporate social responsibility (CSR) disclosure and financial performance of joint stock commercial banks listed on Vietnam stock market. Through the collection of data from 17 banks listed on two exchanges HOSE and HNX in the period from 2015-2020. The study has used a quantitative method with the Ordinary Least Squares (OLS) method to test hypotheses the relationship between CSR disclosure and financial performance of joint stock commercial banks listed on Vietnam stock market. Quantitative research results have shown that CSR disclosure is related to financial performance of joint stock commercial banks, CSR disclosure has a positive impact on financial performance and the control variables include Bank size, Age, Loan-to-Deposit Ratio, Non-Performing Loan Ratio has a positive impact on the financial performance of the joint stock commercial banks. Based on the research results, three groups of related solutions have been proposed to increase the financial performance of the joint stock commercial banks listed on Vietnam. Keywords: Corporate Social Responsibility (CSR), Commercial bank, financial performance. JEL Classification: M10, M20, M40","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134959609","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
PHÁT TRIỂN CƠ SỞ DẪN LIỆU KIỂM TOÁN BÁO CÁO QUYẾT TOÁN DỰ ÁN HOÀN THÀNHDEVELOPMENT OF AUDIT ASSERTIONS COMPLETED PROJECT FINAL REPORT 开发基础审计报表结算项目完成审计报表开发项目完成项目最终报表
IF 1.4
Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI: 10.59006/vnfa-jaa.0420234
{"title":"PHÁT TRIỂN CƠ SỞ DẪN LIỆU KIỂM TOÁN BÁO CÁO QUYẾT TOÁN DỰ ÁN HOÀN THÀNH\u0000DEVELOPMENT OF AUDIT ASSERTIONS COMPLETED PROJECT FINAL REPORT","authors":"","doi":"10.59006/vnfa-jaa.0420234","DOIUrl":"https://doi.org/10.59006/vnfa-jaa.0420234","url":null,"abstract":"In general, auditing construction investment projects or completed projects finalization reports, in particular, are performed by independent auditors and State Auditors for projects using public capital investment. However, no specific guidelines exist for identifying audit assertions and corresponding audit procedures. The study surveys the audit status of the completed project management report to propose the related audit procedures for each assertion in the final settlement report's audit on the project's completion. The research method inherits the approach in auditing financial statements to develop audits of completed projects' finalization reports.\u0000Keywords: Investment project audit, Finalization report of completed projects, audit approach, compliance audit\u0000JEL Classification: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":"14 1","pages":""},"PeriodicalIF":1.4,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76416587","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
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信