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Dissertations / Theses on the topic 'Accounting profession'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is use

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Yip, Man-shan Tammy. "Total quality management for the accounting profession /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872215.

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Riccio, Marisa A. "Fraud and ethics in the accounting profession /." Staten Island, N.Y. : [s.n.], 2005. http://library.wagner.edu/theses/business/2005/thesis_bus_2005_ricci_fraud.pdf.

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Yip, Man-shan Tammy, and 葉文珊. "Total quality management for the accounting profession." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269515.

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5

Peace, Collin. "Implications of Emerging Technologies on the Accounting Profession." Digital Commons @ East Tennessee State University, 2021. https://dc.etsu.edu/honors/616.

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Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or

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Kyriacou, Orthodoxia Nicos. "Gender, ethnicity and professional membership : the case of the UK accounting profession." Thesis, University of East London, 2000. http://roar.uel.ac.uk/1279/.

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The thesis aims to explore the experiences of minority ethnic women accountants in the UK through the use of the oral history method. It seeks to give visibility to the experience(s) of professional women accountants from minority ethnic communities who have to date remained largely invisible in accountancy literature. It is argued that part of the reason for this invisibility lies in the methods employed in accounting research and the operation of statistics issued by the accounting profession. The author argues that one way round this can be achieved through the use of oral history. Although

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Williamson, Russell. "WAGE DISPARITY IN THE ACCOUNTING PROFESSION AND INFORMATION QUALITY." UKnowledge, 2019. https://uknowledge.uky.edu/accountancy_etds/11.

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Does wage disparity, measured as the difference between highest and lowest paid workers, affect the quality of reported financial information? I collect accounting professional wage data from an international accounting and finance employment placement firm for the period of 1972 to 2017. I investigate to what degree wage disparity in corporate and public accounting has affected accounting information quality by testing predictions derived from equity theory and tournament theory. I find that vertical wage disparity within, as well as horizontal wage disparity between, corporate and public acc

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Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.

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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporati

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Evans, Claire. "Accounting for gender : a historical evaluation of the gendered hierarchy of the UK accounting profession." Thesis, University of Roehampton, 2016. https://pure.roehampton.ac.uk/portal/en/studentthesis/accounting-for-gender(bc134a42-2411-4078-8f0b-fc19c92e38bc).html.

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‘Accounting has come to occupy an ever more significant position in the functioning of modern industrial societies’ (Burchell et al 1980: 5). Almost 40 years have elapsed since this comment was made and during that time the UK accounting profession has secured a fundamental presence in the neoliberal global economy, wielding great power. However, the scale and scope of accounting’s success has been gender asymmetrical; women accountants have not achieved commensurate success with men either in terms of ICAEW membership or Big 4 partner numbers. This thesis charts the role and performance of wo

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Kong, Yook-seng, and 江毓星. "Personnel management in accounting profession: the challenges of small firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1988. http://hub.hku.hk/bib/B31264116.

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11

Pishay, Anthony Abdalnor. "The fall of Enron and its implications on the accounting profession." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2380.

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Wang, Zhenkun. "Financial reporting with XBRL and its impact on the accounting profession." Thesis, Edinburgh Napier University, 2015. http://researchrepository.napier.ac.uk/Output/9169.

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Since 2010, XBRL (eXtensible Business Reporting Language) has been widely adopted throughout the world. In 2013, both the HMRC (Inland Revenue) and Companies House in the UK accepted XBRL in the iXBRL (inline XBRL) format. Investors have had to face various issues related to XBRL-reported financial information, such as accuracy and interpretability, as well as potential risks with respect to this new format of financial reporting. The purpose of this study is to explore the impact of XBRL on the quality of financial reports and the accounting profession. For this study, a quality index evaluat

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Williams, Brian. "Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion." Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/19699.

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In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset compiled by the World Bank that provides an estimate of the percent of a firm’s sales reported to the tax authority as well as information on local corruption and economic development. This database includes firms both with and without externally audited financial statements. After controlling for corruption, economic development, rule of law, and other firm, local, and country

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Eldaly, Mohamed Khaled. "Effects of the new regulations of the audit profession on the audit firms' strategies." Thesis, University of Bedfordshire, 2012. http://hdl.handle.net/10547/294283.

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The audit firms play an important role in the capital markets by verifying that auditors provide reliable information to the decision makers. However, trust in auditing firms has been questioned following Enron‘s failure and accounting scandals at WorldCom and other companies. As a result, Arthur Anderson failed and the number of big audit firms fell to four firms and no one knows who might be next. Defond and Francis (2005) believe that a critical trigger occurred when Deloitte & Touch issued a “clean” peer review report on Arthur Andersen in December 2001, just a few weeks before Andersen pu

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Pettersson, Jens, and Johan Andreasson. "Public Company Accounting Oversight Board : A forced change to the auditing profession." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-439.

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<p>I samband med revisionsskandaler i USA så infördes ett nytt kontroll organ för revisorer, Public Company Accounting Oversight Board. De har syftet att kontrollera att revisorer som arbetar med klienter som lyder under Sarbanes-Oxley Act efterföljder de nya reglerna. Den svenska revisorsprofessionen har länge varit självreglerad men på grund av PCAOB möts professionen av en tydligare reglering vilket kan resultera i problem. Därför finns det ett behov att undersöka hur svenska revisorer ser på PCAOB och hur det har påverkat revisorsprofessionen.</p><p>Syftet med denna uppsats är att undersök

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Al-Rashed, Wael E. R. "Kuwait's tax reformation, its alternatives and impact on a developing accounting profession." Thesis, University of Hull, 1989. http://hydra.hull.ac.uk/resources/hull:3573.

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Since the discovery of oil, Kuwait has witnessed a vast economic transition which has boosted a significant welfare state. However, in recent years the situation has changed, influencing the state budget and financial resources. The search for sources of income other than oil gave rise to the possibility of imposing taxes in a hitherto tax-free country. The 1955 tax law was applied only to foreign enterprises operating in Kuwait, and since then few attempts have been undertaken to reform it. The purpose of this study is to examine the tax alternatives available to Kuwait, which could increase

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Hegazy, Sarah. "Exploring the forensic accounting practice in the UK : evidence from the profession." Thesis, Middlesex University, 2015. http://eprints.mdx.ac.uk/18869/.

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Since the recent accounting scandals, policy makers and regulators have been developing strict measures coupled with continuous improvements in corporate governance practices to protect the economy from corruption and fraudulent acts. Forensic accounting has emerged in an effort to detect and prevent these financial crimes. This research focuses on investigating the practice of forensic accounting in the UK and the role of the accounting profession in the professionalisation of forensic accounting. Drawing from Abbott’s (1988) thesis of a system of professions, the study sets out to examine th

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Yenge, Massa Noela, and Per Karlsson. "The factors influencing students’ career choices towards the accounting profession in Sweden." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-67688.

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Purpose – This thesis aimed at investigating students’ beliefs influencing their personal attitudes and subjective norms not to choose the accounting profession by using the simplified Theory of Reasoned Action (TRA) model. Theoretical framework – This study used the simplified TRA model to investigate the beliefs that influence students not to choose the accounting profession. From an accounting context, prior research has indicated that, there are intrinsic and extrinsic factors that determine the behavioural beliefs of students about the accounting profession. Likewise, normative beliefs ar

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19

Bergqvist, Tova, and Filippa Gabrielii. "Digitaliseringens påverkan på yrkesidentitet : en kvalitativ studie om redovisningsekonomer." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21613.

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Digitaliseringen ses som en av samhällets starkaste pågående förändringar och dess följder påverkar branscher och yrken i stor utsträckning. Redovisningsbranschen har stått och står fortfarande inför stora förändringar som en följd av teknikens utveckling och som redovisningsekonom gäller det att anpassa sig för att kunna överleva på marknaden. Redovisningsekonomers arbete har tidigare bestått av mycket administrativa och monotona arbetsuppgifter, vilket är sådana uppgifter som tekniken kan och har tagit över. Därför har redovisningsekonomerna fått börja utföra andra uppgifter, såsom exempelvi

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Desai, Vikram G. "CHANGE IN THE INDIAN ACCOUNTING PROFESSION: THREE STUDIES RELATED TO THE ENTRY OF THE BIG FOUR ACCOUNTING FIRMS IN INDIA." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2097.

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This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition intr

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21

McMillan, Keith Patrick. "The emergence of the US accounting profession 1880-1900 : a new institutionalism perspective." Thesis, London School of Economics and Political Science (University of London), 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.389978.

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l'his dissertation explores the emergence of the U.S. accounting profession, from 1880 to 1900. This historical study of the professionalization of U.S. accountants investigates the institutional environment out of which the profession emerged. The organizational and sociological perspectives of New Institutionalism provide a methodological basis to study the institutional environment. Six chapters demonstrate the existence of six rational institutional myths, which provided an institutional structure for the U.S. accountants prior to the passage of the first C.P.A. law in 1896. The six social

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22

Howell, Sharon. "ADAPTIVE SELF-REGULATION AND ORGANIZATIONAL POLITICS: INVESTIGATING THE EFFECTS IN THE ACCOUNTING PROFESSION." Doctoral diss., University of Central Florida, 2005. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2457.

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The purpose of this dissertation is to investigate whether or not perceptions of organizational politics mediate the relationships between accountants' personality and interpersonal traits and their perceptions of a superior's leadership ability and performance. An accountant who has a higher degree of confidence in his or her superior's abilities is more likely to be committed to a given project, resulting in a better project outcome. This benefits the client and ultimately society as a whole. This study contributes to the accounting and psychology literatures because extant research views pe

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23

Skobic, Zoran. "Development of the accounting profession in a transitional country : the case of Serbia." Thesis, Glasgow Caledonian University, 2015. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.687424.

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Research on accounting and the accountancy profession in transitional countries typically adopts theoretical and methodological frameworks, which correlate the development of the accounting and accountancy profession with social, political and historical aspects of transition. As the theoretical context of existing studies links the appearance and development of the accountancy profession in these countries with the impacts of the transition process, in many instances it appears that they adopt the perspective of assuming transitional countries as a unified whole or alternatively categorising

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Рожкова, Е. М. "Бухгалтерська професія: самореалізація та досконалість майбутнього фахівця". Thesis, Українська академія банківської справи Національного банку України, 2008. http://essuir.sumdu.edu.ua/handle/123456789/61000.

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З моменту набуття незалежності зміни, що відбулися в Україні, торкнулися всіх сфер життя, зокрема й економіки. Рух до ринкових перетворень, з одного боку, потребує вдосконалення теоретичних і методичних підходів щодо управління підприємством; з другого – інтеграція економіки України у світову систему господарювання неможлива без фахової підготовки спеціалістів та впровадження самоорганізаційних методик у побудову національної облікової системи.

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Kusaila, Michelle. "Managing Informal Learning in the Auditing Profession: How Auditors Develop Proficiency." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4647.

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The auditing environment is in a period of innovation, and auditors need to maintain their financial reporting commitment to financial statement stakeholders. The purpose of this quantitative cross-sectional survey study was to examine the impact of auditors' perceptions of informal workplace learning contexts on the external auditing profession using a perceived organizational support lens. Organization support theory includes four aspects used to explore informal workplace learning: management support, peer support, supportive organizational culture, and access to work resources. These aspec

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Carnegie, Garry D., and edu au jillj@deakin edu au mikewood@deakin edu au wildol@deakin edu au kimg@deakin. "ACCOUNTING FOR GOODWILL ON CONSOLIDATION." Deakin University. School of Management, 1987. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20040618.165446.

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The issue of accounting for goodwill has caused considerable concern to accountants and academics. For over 100 years there has been diversity of views as to the nature, recognition and measurement of goodwill. Such diversity of views has contributed to the adoption of a variety of accounting practices for goodwill, which has lead to attempts to regulate practice by accounting professions in the Anglo-American world. The research conducted involves a literature review to identify the concepts and definition of goodwill and the criteria for its recognition and measurement. the investigation wil

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Alsalloom, Abeer. "The role of women accountants and the implications for the accounting profession in Saudi Arabia." Thesis, University of Southampton, 2015. https://eprints.soton.ac.uk/377942/.

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This study investigates the experiences of women accountants working in the Big Four accounting firms in the Kingdom of Saudi Arabia (KSA), to extend our knowledge of issues related to gender and accounting. Within the Saudi social context, gender experience is a shifting set of multiple experiences, where gender and religious and cultural aspects are interrelated and influence how accounting or auditing is practiced. Studying the dominant social context and its origins helps in understanding issues related to gender and accountancy, and identifying processes that reproduce gender domination a

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Sadaka, Sami Fares. "Institutional work, agonism, and the accounting profession : the case of the Lebanese Association for Certified Public Accountants." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/8958/.

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This thesis explores the development of the accounting profession with a specific reference to the case of Lebanon, utilising a qualitative research design. The establishment of the exclusive body of accounting in Lebanon, the Lebanese Association for Certified Public Accountants (LACPA), in 1994 constitutes a central element of this development. The analysis refers back to the period preceding the LACPA, specifically from when the first union of accountants in Lebanon was established in 1963. While the professionalization project of accounting in Lebanon, which is when the accounting professi

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Coetzee, Stephen Arthur. "Contemporary challenges facing the South African accounting profession : issues of selection, recruitment and transformation." Thesis, Robert Gordon University, 2016. http://hdl.handle.net/10059/1568.

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This thesis aims to illuminate, through the lens of Murphy’s interpretation of Weber’s theory of social exclusion, contemporary challenges faced by the South African accounting profession pertaining to the shortage of professional accountants. In particular, increasing the throughput of students to the profession (Paper 1), member recruitment (Paper 2) and racial transformation of the profession (Paper 3) are considered. Paper 1 provides additional validity for the technique of biodata-based selection through the use thereof to differentiate between students in a dual medium university who wil

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Barac, K., and B. Steyn. "The perspectives of South African distance-learning students on the accounting profession and accountants." Journal for New Generation Sciences, Vol 10, Issue 1: Central University of Technology, Free State, Bloemfontein, 2012. http://hdl.handle.net/11462/595.

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Published Article<br>Accountants have been unfavourably stereotyped over the years, and this holds negative implications not only for the attraction of sufficient numbers of students, but also for the attraction and retention of high-aptitude students. Many studies have been performed on student's perceptions of accountants and the profession. A South African study at a residential university found that accountants are perceived as being structured, precise and solitary. This study provides a distance-learning perspective. By using an existing research instrument and applying statistical analy

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Kotb, Amr M. "The impact of e-business systems and applications on audit practice and the profession and implications for university accounting education." Thesis, Available from the University of Aberdeen Library and Historic Collections Digital Resources. Restricted: no access until Dec. 31, 2013, 2008. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?application=DIGITOOL-3&owner=resourcediscovery&custom_att_2=simple_viewer&pid=25713.

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Thorne, Helen. "The financial statement data of failed companies : the role of the Australian accounting profession /." Title page, contents and summary only, 1986. http://web4.library.adelaide.edu.au/theses/09PH/09pht511.pdf.

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Hassouni, Kenza. "Femmes et profession comptable au Maroc." Thesis, Versailles-St Quentin en Yvelines, 2015. http://www.theses.fr/2015VERS002S/document.

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Les femmes, au Maroc, constituent une population hétérogène. Celles, qui, depuis l'indépendance, ont bénéficié de l'éducation puis accédé aux études supérieures, ont pu investir de nombreuses professions qu'elles exercent aujourd'hui parfois en nombre. Pourtant, certaines professions supérieures, comme la profession comptable, notamment dans son segment supérieur, l'expertise comptable, restent des bastions masculins. Les femmes y sont arrivées très lentement et restent en faible nombre, en particulier au stade de l'inscription à l'Ordre des experts-comptables. Cette étude se situe au croiseme

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Andrade, Joyce Arrais De AraÃjo. "Identidade docente nos cursos de CiÃncias ContÃbeis: estudo das IES do municÃpio de Fortaleza." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=8639.

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nÃo hÃ<br>O Curso de GraduaÃÃo em CiÃncias ContÃbeis apresenta em seu corpo docente fortes caracterÃsticas provenientes do mercado de trabalho. Muitos dos docentes deste Curso atuam em outras atividades remuneradas alÃm da docÃncia, fato que pode prejudicar sua dedicaÃÃo ao ensino. Aliada a esta realidade, tem-se a expansÃo quantitativa dos cursos de graduaÃÃo no Brasil, o que faz com que algumas InstituiÃÃes de Ensino Superior nÃo se preocupem com a qualidade do ensino ofertado visando somente o lucro, o que finda por prejudicar o processo de ensino e aprendizagem. Esta pesquisa teve como obj

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Irmawan, Yudi. "Globalization and the accountancy profession in developing countries : an examination of the historical developmemt of the Indonesian accountancy profession (1954-2008)." Thesis, University of Bradford, 2010. http://hdl.handle.net/10454/4427.

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Studies on the development of the accountancy profession in the ex-colony countries have recently adopted theoretical and methodological frameworks that linked such development with the socio-historical context of these countries as former colonies or dependants of the more developed countries. More specifically, they associate the emergence and development of the accountancy profession in these countries with the historical and contemporary global expansion of capitalism. However, there is still a need for further research. First, how global expansion of capitalism penetrates is different acr

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Hsiung, Sanna. "The organizing and the balance between profession and profit in the Big Four accounting firms." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-31574.

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Title: The organizing and the balance between profession and profit in the Big Four accounting firms Introduction: Globalization has lead to a world with increasing similarities and a larger market where only efficient organizations survive why information is important for survival and success. Accounting firms fulfill an important role by securing information and contribute to the prosperity of society through an efficient market. But they differ both from non-PSF and among each other due to the need of managing the balance between profession and profit. The current research on accounting fir

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Körösi, Rejman David, and Maria Gravåhs. "Två svenska forsknings- och utvecklingscontrollers : En studie om arbetsuppgifter och profession." Thesis, Uppsala University, Department of Business Studies, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-8655.

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<p>I vår studie har vi undersökt om svenska controllers utför arbetsuppgifter som är att betrakta som controlleruppgifter. Vi har även undersökt om yrket påminner om en profession eller om den är på väg mot att bli en sådan.</p><p>Studien är baserad på personliga intervjuer med två controllers verksamma på forsknings- och utvecklingsavdelningen i sina respektive företag samt med forsknings- och utvecklingschefen i det ena företaget.</p><p>Resultaten av studien visar att de controllers som studerats utför arbetsuppgifter som är att betrakta som controlleruppgifter men att det dessutom för en av

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Kahloul, Anouar. "Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale." Phd thesis, Université Paris Dauphine - Paris IX, 2012. http://tel.archives-ouvertes.fr/tel-00823671.

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Cette recherche tente d'évaluer le pouvoir de la profession comptable dans le cadre de la normalisation internationale après la réforme des institutions en 2001. La normalisation comptable internationale, processus technique et politique, se prête à une étude à travers les relations de pouvoir. Une grille d'analyse théorique est construite sur la base du cadre du pouvoir de Lukes (1974, 2005). Elle est ensuite appliquée à l'étude du pouvoir de la profession comptable sur le normalisateur international, en privilégiant la première dimension de ce cadre, l'étude des conflits observables, et la t

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Hedenberg, Marianne, and Annelie Edvardsson. "En auktorisation i förändring? : En studie av hur nya arbetssätt i branschen påverkar den auktoriserade redovisningskonsulten." Thesis, Högskolan Väst, Avd för företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-15360.

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Sedan början av 2000-talet kan man bli auktoriserad redovisningskonsult genom Srf konsulterna eller FAR. Syftet med auktorisationen är att höja kompetensen i branschen. Det har dock visat sig att det finns många olika åsikter och uppfattningar om auktorisationen för redovisningskonsulterna. Frågor och farhågor har på senare tid kommit upp om den kommer att finnas kvar, och om den ger något mervärde. Har auktorisationen helt enkelt spelat ut sin roll, eller står den inför samma förändringar som branschen gör. Syftet med den här studien var att undersöka dels vilken inverkan som förändringarna i

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Farahbakhsh, Arman, and Adam Elshani. "Mastering the accounting proficiency through practice : A dynamic view of the apprenticeship process between newly graduated accountants and supervisors as the accounting profession changes over time." Thesis, Karlstads universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-48058.

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The accounting profession is through a natural progression constantly changing its shape. What was once known as traditional accounting is nowadays entailing moving towards a more service-minded occupation where the former bookkeepers are steadily transforming into accounting consultants. Nevertheless, since accountancy is commonly known as a craft which is supposed to be taught through supervision; this professional shift is crucially linked with the choice of teaching method within the apprenticeship process which takes place between an apprentice and an experienced supervisor. Prior researc

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Evett, Chantal. "What are the Potential Impacts of Big Data, Artificial Intelligence and Machine Learning on the Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1642.

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To maintain public confidence in the financial system, it is essential that most financial fraud is prevented and that incidents of fraud are detected and punished. The responsibility of uncovering creatively implemented fraud is placed, in a large part, on auditors. Recent advancements in technology are helping auditors turn the tide against fraudsters. Big Data, made possible by the proliferation, widespread availability and amalgamation of diverse digital data sets, has become an important driver of technological change. Big Data analytics are already transforming the traditional audit. Sam

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Nyaga, Casty K. "A design science approach to developing and determining web site quality dimensions for the public accounting profession." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2007. https://ro.ecu.edu.au/theses/1554.

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Public Accounting (PA) firms play an important role in both the local and the international business environment. Their accounting and business services functions cut across organisations, sectors and industries. Like other professional service firms, PA firms are becoming concerned about the World Wide Web (web) since the services they offer can be delivered via the web more efficiently (eg. at a lower cost) and effectively (24/7). Thus there is a need to assess the quality of their web site. This study developed an instrument for measuring PA web site quality based on an extensive literature

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Xydias, Maria. "The response of the Australian accounting profession to corporate failures in the private sector (1988-1991) /." Title page, contents and introduction only, 1991. http://web4.library.adelaide.edu.au/theses/09C/09cx91.pdf.

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Kashchyshyn, Kseniya <1994&gt. "The accounting profession and the impacts of technology in Lithuania, Poland and Romania - a comparative study." Master's Degree Thesis, Università Ca' Foscari Venezia, 2020. http://hdl.handle.net/10579/17536.

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The CEE countries share in common the communist past under the guide of the Soviet Union (or the USSR). This environment had influenced the institutions of these countries comprising the accounting systems, the development of the accounting profession and the evolution of technology. The project will analyse some of these countries, the Member States of the EU, by grouping them in three groups (the Visegrad group, the Eastern group and the Baltic countries) and selecting for each group a country with the most developed financial market (i.e. number of listed enterprises). The goals of the rese

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Neokleous, C. I. "The emergence and development of the accountancy profession in Cyprus : the case of the Institute of Certified Public Accountants of Cyprus (ICPAC)." Thesis, University of Essex, 2017. http://repository.essex.ac.uk/20618/.

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Accountants have distinct status, niches and markets from other occupational groups. Moreover, they are professionalized differently in different contexts. Many former British colonies, for instance Nigeria, Australia and India, have adopted the British model of accountancy profession as it is shown in the extant accounting literature. However, little is known about the accounting profession in Cyprus; an island that was once a British colony and later became European Union (hereafter, EU) member. This thesis sets out to examine the emergence and development of the accountancy profession in Cy

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Bournel, Benjamin. "De la machine à l'expert(e) libéré(e) : l'idéal du professionnel comptable moderne selon la publicité. : une étude des représentations du professionnel comptable par l'analyse des publicités parues dans la Revue Française de Comptabilité de 1955 à 2017." Thesis, Angers, 2018. http://www.theses.fr/2018ANGE0017/document.

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Le but de cette recherche doctorale est d’analyser les transformations successives de l’image perçue de ce qu’est un professionnel comptable dans les publicités qui leur sont adressées. À partir de l’étude des publicités parues dans la Revue française de comptabilité de 1955, soit sa date de création par l’Ordre des Experts-Comptables, à 2017, l’évolution des éléments centraux et périphériques de ces représentations a été analysée en accord avec la théorie du noyau central élaborée par Abric (1984). Pour ce faire, une étude sémiologique a été privilégiée, fondée sur l’analyse conjointe des mes

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Åberg, Josefine, Julia Breidmer, and Lisa Carlsson. ""Ju bättre vi känner det förflutna, desto bättre kan vi förutse framtiden" : En enfallsstudie kring hur den tekniska utvecklingen påverkat redovisningskonsulten som profession inom en tidsram på 40 år." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-65967.

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Bakgrund och problemdiskussion: Den tekniska utvecklingen bestående av automatisering och digitalisering är ständigt närvarande i dagens verklighet. Nya program och system utvecklas dagligen inom flertalet branscher, vilka alltmer övertar människans arbetsuppgifter. Detta sker även inom redovisningsbranschen. Men hur har egentligen den tekniska utvecklingen påverkat redovisningskonsulten som profession? Utgångspunkt i studien tas år 1976, året då BAS-kontoplanen introducerades som konsekvens av den tekniska utvecklingens påverkan på professionen. Syfte: Syftet med denna uppsats är att bidra me

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Whiting, Rosalind Heather, and n/a. "Gender, family responsibilities and career success in the New Zealand accountancy profession." University of Otago. Department of Accountancy and Business Law, 2007. http://adt.otago.ac.nz./public/adt-NZDU20070214.145101.

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This study contributes to an understanding of the causes, consequences and complexities of gender inequity in career success (high levels of status and salary) in the New Zealand accounting profession. Sixty-nine (twenty-seven male and forty-two female) experienced Chartered Accountants were interviewed about their career histories. A feminist, interpretative and qualitative approach was followed and NVIVO was used for analysis. The first significant contribution of the study was the identification of five work/family strategies based on levels of family and work involvement (Traditional Men,

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Ghorbani, Negin. "Determinants of digitalization in the accounting function : A quantitative study." Thesis, Umeå universitet, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-176846.

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Technology grows continuously within the accounting field. A lot of new technologies have been invented in order to make facilities for the accountants and increase the quality of their performance, but there is less research on what accountants need based on the characteristics of the firm that they work for. There are a lot of different kinds of obstacles to investigate and implement new technology. Sometimes it happens that a company implements a new “trendy” technology just to be up to date with the market, but after a while they see that the technology is not suited for their firm’s emplo

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Ingoglia, Maria. "Impact of greater female participation in the accounting profession : facing gender issues and finding work / life balance /." Staten Island, N.Y. : [s.n.], 2007. http://library.wagner.edu/theses/business/2007/thesis_bus_2007_ingog_impac.pdf.

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