Commentary on Endenich and Trappâs article: Openness and signaling in accounting research
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حسابداری زبان تجارت خوانده می‌شود. زیرا از طریق تهیه گزارش‌های مالی، اطلاعات لازم را دربارهٔ واحدهای اقتصادی در اختیار اشخاص ذی‌نفع و ذی‌علاقه قرار می‌دهد. این اشخاص شامل مدیران، صاحبان سرمایه، اعتبار دهندگان، سازمان‌های مالی و اقتصادی دولت و از این قبیل هستند.[۱] از منظری دیگر از حسابداری با نام سیستم اطلاعاتی حسابداری Accounting Information System یاد می‌شود که برای پردازش اطلاعات مربوط به رویدادهای مالی موثر بر سازمان‌ها و واحدهای تجاری و گزارش اثرات این گونه رویدادها به تصمیم‌گیرندگان، طراحی شده است. طبق «بیانیه اساسی تئوری حسابداری»: حسابداری عبارت است از فرایند شناسایی، اندازه‌گیری و گزارشگری اطلاعات اقتصادی برای تصمیم گیری‌های آگاهانه به وسیله استفاده کنندگان آن اطلاعات.
در این صفحه، تعداد 173 مقاله انگلیسی از ژورنال ها و مجلات معتبر پایگاه ساینس دایرکت (ScienceDirect) درباره موضوع برگزیده حسابداری آرشیو شده است که شما می توانید مقالات مورد نظر خود را بر اساس سال انتشار، موضوع مقاله، وضعیت ترجمه و تعداد صفحات، انتخاب نموده و دانلود فرمایید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
در صورتی که مقاله لاتین مورد نظر شما تا کنون به زبان فارسی ترجمه نشده باشد، واحد ترجمه پایگاه ISI Articles با همکاری تنی چند از اساتید و مترجمان با سابقه، آمادگی دارد آن را در اسرع وقت و با کیفیت مطلوب برای شما ترجمه نماید.
The impact of audit committee characteristics on the implementation of internal audit recommendations
From Legitimacy to Accounting and Auditing for Citizenship ☆
Fair value accounting for non-current assets and audit fees: Evidence from Australian companies
Continuing Professional Development of Accounting and Auditing: Russian Experienceand Challenges ☆
Questions of Introducing and Teaching International Standards in Georgia ☆
Status Quo of International Financial Reporting Standards and International Standards on Auditing: A Research on the Accounting Professionals in Konya ☆
Improving earnings quality: The effect of reporting incentives and accounting standards
Analyzing the quality, meaning and accountability of organizational reporting and communication: Directions for future research
The reform of accounting standards and audit pricing
Corporate governance, earnings management, and IFRS: Empirical evidence from Chinese domestically listed companies
Accrual accounting representations in the public sector—A case of autopoiesis
A hybrid multiple criteria decision making model of sustainability performance evaluation for Taiwanese Certified Public Accountant firms
Beyond gender diversity: How specific attributes of female directors affect earnings management
Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?
El efecto de la rotación de socio en la calidad de la auditorÃa
Polygenic risk for alcohol consumption and its association with alcohol-related phenotypes: Do stress and life satisfaction moderate these relationships?
Evaluating approaches for district-wide energy model calibration considering the Urban Heat Island effect
A quantitative analysis of final energy consumption in hospitals in Spain
Sources of variation in corn silage and total mixed rations of commercial dairy farms
Board of directors, audit committee, and firm performance: Evidence from Greece
A review and analysis of Advances in International Accounting research
Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective
Emotion dysregulation and smoking among treatment-seeking smokers
Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics
Alcohol consumption, masculinity, and alcohol-related violence and anti-social behaviour in sportspeople
Audit seasonality and pricing of audit services: Theory and evidence from a meta-analysis
Earnings management, audit adjustments, and the financing of corporate acquisitions: Evidence from China
A natural field experiment examining the joint role of audit partner leadership and subordinates knowledge in fraud brainstorming
Audit committee financial expertise and earnings quality: A meta-analysis
Does the mode of delivery in Cardiac Rehabilitation determine the extent of psychosocial health outcomes?
Adequacy of audit committees: A study of deposit banks in Turkey
Perceptions of walkability and determinants of walking behaviour among urban seniors in Toronto, Canada
The effects of an auditor's communication mode and professional tone on client responses to audit inquiries
Studies on the impact of accounting information and assurance on commercial lending judgments
Big data techniques in auditing research and practice: Current trends and future opportunities
Environmental management accounting and its effects on carbon management and disclosure quality
Policy implementation as practice? Using social practice theory to examine multi-level governance efforts to decarbonise transport in the United Kingdom
The scope and limits of accounting and judicial courts intervention in inefficient public procurement
An error management perspective on audit quality: Toward a multi-level model
Digital soil mapping of soil carbon at the farm scale: A spatial downscaling approach in consideration of measured and uncertain data
Enhancement of fraud detection for narratives in annual reports
Measuring walkability for distinct pedestrian groups with a participatory assessment method: A case study in Lisbon
A study of the comparability of energy audit program evaluations
Hospital organizational factors affect the use of immediate breast reconstruction after mastectomy for breast cancer in the Netherlands
Research and Implementation of Computer Data Security Management System
Shifting Priorities in Degrowth Research: An Argument for the Centrality of Human Needs
Reliability of the minimum basic dataset for diagnoses of cerebrovascular disease
The impact of audit committee expertise on audit quality: Evidence from UK audit fees
Do corporate pension plans affect audit pricing?
New audit partner identification rules may offer opportunities and benefits
Does International Accounting Network Membership Affect Audit Fees and Audit Quality? Evidence From China
Integration of energy audits in the Life Cycle Assessment methodology to improve the environmental performance assessment of Recirculating Aquaculture Systems
A research note: The informational benefits of CEO attendance-by-invitation at audit committee meetings
An analysis of the determinants of providing business services in Mainland China
An analysis of the relation between resilience and reduced audit quality within the role stress paradigm
Alcohol reduction in the first trimester is unrelated to smoking, patient or pregnancy characteristics
Inverse estimation of the urban heat island using district-scale building energy calibration
Accountants and the pursuit of the national interest: A study of role conflict during the First World War
Evaluative infrastructures: Accounting for platform organization
Agent based modelling as a decision support system for shadow accounting
Accuracy of energy-use surveys in predicting rural mini-grid user consumption
A study on energy performance of 30 commercial office buildings in Hong Kong
Mandatory management disclosure and mandatory independent audit of internal controls: Evidence of configural information processing by investors
E-health internationalization requirements for audit purposes
Financial process mining - Accounting data structure dependent control flow inference
A framework for analytics and simulation of accounting information systems: A Petri net modeling primer
Implementing Head and Neck Contouring Peer Review without Pathway Delay: The On-demand Approach
What is needed to implement a web-based audit and feedback intervention with outreach visits to improve care quality: A concept mapping study among cardiac rehabilitation teams
Cataract surgery and environmental sustainability: Waste and lifecycle assessment of phacoemulsification at a private healthcare facility
Improving sustainable office building operation by using historical data and linear models to predict energy usage