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Journal articles on the topic 'Accounting professional judgement'

Author: Grafiati

Published: 10 December 2022

Last updated: 31 July 2025

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1

Ajekwe, Clement Chiahemba. "Application of Professional Judgement in International Financial Reporting Standards." European Journal of Accounting, Auditing and Finance Research 10, no. 7 (2022): 17–30. http://dx.doi.org/10.37745/ejaafr.2013/vo10.n7pp1730.

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This essay accesses the use of professional judgements in the preparation and implementation of international financial reporting standards by preparers of financial statements. The article samples some domains of professional judgement in financial reporting contained in the Conceptual Framework for Financial Reporting (2018) and selected IAS/IFRS to demonstrate how judgement is exercised in the preparation and presentation of principles-based standards. The sampled domains or action areas for the exercise of professional judgement are going concern, materiality, accruals accounting, accounti

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Rutherford, Brian A. "Ironies of narrative accounting research and the case for professional accounting judgement in accounting scholarship." Meditari Accountancy Research 28, no. 2 (2020): 229–50. http://dx.doi.org/10.1108/medar-06-2019-0512.

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Purpose This paper aims to advance the case for accounting scholars possessing substantial professional accounting expertise to use judgement drawing on that expertise (target-disciplinary judgement) as a major component of their research methodology. Design/methodology/approach The paper addresses methodological issues drawing on the criteriological debate within the methodological literature, a review of the ironies of contemporary narrative accounting research, including professional firm research, and an analysis of epistemological congruence seeking analogous cases in mainstream social sc

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Zhang, Yuqian, Anura De Zoysa, and Corinne Cortese. "The directionality of uncertainty expressions and the foreign language effect." Meditari Accountancy Research 28, no. 3 (2020): 543–63. http://dx.doi.org/10.1108/medar-09-2018-0377.

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Purpose This study aims to investigate two issues inherent in accounting judgements: the directional influence of uncertainty expressions and how they might positively or negatively affect accounting judgements and the foreign-language effect (FLE), which refers to the reduction of judgement bias that occurs when an accounting judgement is made in one’s foreign language. This study examines both issues in the context of accounting judgements made in Chinese and English languages. Design/methodology/approach This study conducted two experiments. The first experiment applied a 2 × 2 between-subj

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Marini, Marini. "PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK." KEBERLANJUTAN 2, no. 1 (2017): 396. http://dx.doi.org/10.32493/keberlanjutan.v2i1.y2017.p396-430.

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Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the p

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Correll, Robert, Karim Jamal, and Linda A. Robinson. "Forum: Teaching Professional Judgement in Accounting." Accounting Perspectives 6, no. 2 (2007): 123–40. http://dx.doi.org/10.1506/0007-k110-44w0-ul3t.

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Haryono, Slamet. "ISLAMIC VALUES DALAM PENGAMBILAN KEPUTUSAN AKUNTANSI." INFERENSI 10, no. 1 (2016): 69. http://dx.doi.org/10.18326/infsl3.v10i1.69-92.

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This research examines the influence of Islamic Values on the accounting judgement. Studies of religiosity are dominated by intrinsic and extrinsic religiosity approach. This study arranges religiosity instrument of Accounting and Auditing Standard for Islamic Financial Institutions. The of Islamic values in this study are derived trustworthiness, religious legitimacy, objectivity, professional competence and diligence, faith driven conduct, professional conduct and technical standards. The respondents were the employees of the Islamic financial institutions who has held accounting duties with

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Undov, Anton A. "Conceptual model of accountant’s professional judgement." ACCOUNTING AND CONTROL 2 (2025): 47–56. https://doi.org/10.36871/u.i.k.2025.02.01.006.

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This article examines the model of professional judgment of an accountant, which plays a crucial role in the face of uncertainty and subjectivity of financial information. The aim of the study is to construct a model that considers professional judgment as a multifactorial system that integrates decision- making theory, accumulated experience, and the professional values of the accounting profession. The article analyzes the stages of forming professional judgment, such as goal setting, research of external and internal information, the complexity of the regulatory environment, etc. Particular

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Эржэна Чингисовна, Цыденова,. "Role of Accountant’s Professional Judgement in Fixed Assets Accounting." ЖУРНАЛ ПРАВОВЫХ И ЭКОНОМИЧЕСКИХ ИССЛЕДОВАНИЙ, no. 4 (December 12, 2022): 258–62. http://dx.doi.org/10.26163/gief.2022.49.54.040.

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В связи с вводом в действие в 2022 г. ФСБУ 6/2020 «Основные средства» и ФСБУ 26/2020 «Капитальные вложения» возросло значение профессионального суждения бухгалтера при учете основных средств. Профессиональное суждение играет важную роль в формировании достоверной информации, на основании которой заинтересованные пользователи могут принимать обоснованные экономические решения. Дается определение понятия «профессиональное суждение», исследуется влияние профессионального суждения бухгалтера на формирование качественной информационной базы как для внешних, так и для внутренних пользователей. Анали

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Maradona, Agus Fredy. "A Qualitative Exploration of Heuristics and Cognitive Biases in Auditor Judgements." ACCOUNTABILITY 9, no. 2 (2020): 94. http://dx.doi.org/10.32400/ja.30634.9.2.2020.94-112.

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Professional judgement is inherent in financial statement audits because various methods, techniques, or approaches prescribed in auditing standards do not provide auditors with detailed guidance or specific audit criteria. While auditors are expected to exercise their judgements based on careful reasoning, there is a possibility that they do not always follow such an approach and instead make their judgements using heuristics. This study aims to penetrate and reveal whether there are cognitive biases in the judgements of auditors and what heuristics lead to these biases. This study employs a

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Fomina, Olena, Oleksandr Zadniprovsky, Svitlana Korol, and Olha Romashko. "PROFESSIONAL JUDGEMENT IN ACCOUNTING: CONTENTS AND CONDITIONS OF APPLICATION." Business: Theory and Practice 23, no. 1 (2022): 26–38. http://dx.doi.org/10.3846/btp.2022.13330.

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The article considers the theoretical prerequisites and regulatory requirements that determine the practical approaches to the application of professional judgment in defining the best way to present reporting information. In the course of the research, the authors took as a basis the regulatory documents on the preparation of financial and integrated reporting, which take a principles-based approach and provide for the use of professional judgment. The authors assumed that the objects of a professional accountant are the facts of economic activity in order to identify, evaluate, recognize and

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Howieson, Bryan. "What is the ‘good’ forensic accountant? A virtue ethics perspective." Pacific Accounting Review 30, no. 2 (2018): 155–67. http://dx.doi.org/10.1108/par-01-2017-0005.

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Purpose The aim of this paper is to explore how virtue ethics might inform our understanding about what constitutes “good” practice in forensic accounting. In particular, the paper explores the concept of phronesis (or practical wisdom) as a basis for guiding the application of professional judgement in forensic accounting practice. Design/methodology/approach The paper draws on a review of relevant literature. Findings Prior literature has identified a number of technical and personal characteristics and attributes that are desirable in forensic accounting practitioners. Although being ethica

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Koleśnik, Katarzyna. "The problems of consistent IFRS interpretation – the case of Poland and the UK." Scientific Papers of Silesian University of Technology. Organization and Management Series 2025, no. 218 (2025): 371–81. https://doi.org/10.29119/1641-3466.2025.218.20.

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Purpose: The paper addresses the question whether Polish and British accounting professionals, confronted with identical IFRS excerpts, interpret probability expressions differently. Design/methodology/approach: For the purpose of this study, a questionnaire was distributed, and a sample of accountants and auditors from Poland and the UK was asked to interpret the ‘in context’ probability expressions used in IFRS, establishing the threshold for the recognition of various accounting elements. Findings: Our results indicate differences in the interpretation of probability expressions by the Pole

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Erza, Aditia Herlambang, Apriyanto Gaguk, and Harmono. "Determinants of Auditor's Judgement: Empirical Evident from Indonesia." Journal of Economics, Finance and Management Studies 06, no. 09 (2023): 4347–58. https://doi.org/10.5281/zenodo.8347512.

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This study aims to analyze the factors that influence the audit judgment of auditors. Factors analyzed include gender, compliance pressure, task complexity, auditor experience, locus of control, professional skepticism, professional ethics, and audit fees. The research method uses explanatory research, through the formulation of hypotheses, analyzing the causal relationship between the determining factors of audit judgment. Data collection technique survey with questionnaire addressed to auditors working in public accounting firms in East Java Province distributed via Google Form. The data ana

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Holt, Andrew Derek. "Professional standards and accounting change." Journal of Corporate Real Estate 17, no. 3 (2015): 198–225. http://dx.doi.org/10.1108/jcre-01-2015-0001.

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Purpose – This research aims to continue previous work by the author in the field of commercial service charge management in the UK, offering a unique cross-sectoral comparison in this paper. While prior studies have approached only one sector, this study analyzes both retail and office sectors in the UK. It examines the financial reporting and administrative practices of managing agents and the overall quality of commercial service charge documents, through which it offers commentary on the standard of professional service in service charge provision. It achieves this by benchmarking performa

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Winanto, Ahmad, and Blasius Fembriyanto Trisno Saputro. "The factors influencing audit quality and its impact upon judgement on materiality level." Accounting Journal of Binaniaga 4, no. 2 (2019): 21. http://dx.doi.org/10.33062/ajb.v4i2.339.

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The purpose of this study is to determine profesionalism, professional ethics and experience on audit quality and effect of auditor upon judgement of materiality level. Data has been obtained by survey questionnaires, which is completed by auditors who work at Registered Public Accountants, started from junior up to partner level. The number of auditors of this study were 103 auditors from 16 Public Accounting Firm, period of January – May 2015. Data analyzed using Structural Equation Modelling (SEM) variance on (Partial Least Square). The result of this study has shown that professionalism an

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Rep, Ana. "Accounting Treatment of Intangible Assets - Analysis of Computer Programming Companies." International Journal of E-Services and Mobile Applications 11, no. 3 (2019): 61–77. http://dx.doi.org/10.4018/ijesma.2019070105.

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Information technology has a crucial role in all types of businesses and is a product of intellectual capital. Intellectual capital is not recognized as an asset of a company since there is no generally accepted model for measurement of human capital. Research was performed in order to investigate the awareness of financial statement preparers regarding the importance of using the professional judgement in the context of intangible assets. The content analysis method and the method of induction have been used. Nonetheless, an analysis of activity ratios has been done in order to gain an insigh

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Sharon, Priscillia. "ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT JUDGEMENT PADA PERUSAHAAN KONSULTAN BISNIS KECIL DI TANGERANG." Jurnal Bina Akuntansi 4, no. 2 (2017): 141–56. http://dx.doi.org/10.52859/jba.v4i2.30.

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Audit Judgement is one of important aspect in Accounting Consulting Business. Audit Judgement create expectation and trust between corporate and reader of Financial Report. It is really important to understand the flow and how Audit Judgement can be derived. Purpose of this research is to “revisit” all possible factor that could affect audit judgement in small and new business consultant firm in Tangerang. The author aim to understand more about audit judgement and hope could find same factor in small firm case. Finding of this research confirm that there is influence of audit experience

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Yustrida Bernawati. "FORMULASI MATERIALITAS : STUDI PADA KANTOR AKUNTAN PUBLIK DI INDONESIA." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 3, no. 2 (2016): 157–74. http://dx.doi.org/10.30640/ekonomika45.v3i2.38.

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Materiality is an important concept in accounting and auditing practices that should be applied by accountants in performing their duties. To date, there are no guidance or directions that can be used to accommodate all the needs of accountants to make decisions regarding materiality so that accountants should be able to formulate materiality using professional skills acquired through experience or education. This study aims to know the various quantitative and qualitative factors areconsidered by accountants to formulate materiality and determine whether there is a difference in considering t

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Al-Hiyari, Ahmad, Rohaida Abdul Latif, and Noor Afza Amran. "Do Big 4 auditors improve the ability of goodwill to forecast future cash flows?" Corporate Ownership and Control 13, no. 3 (2016): 164–72. http://dx.doi.org/10.22495/cocv13i3c1p2.

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The accounting rules prescribed in Malaysian Financial Reporting Standard (MFRS) 3, Business combination, and (MFRS) 136, Impairment of Assets, give managers considerable reporting discretion in allocating goodwill and estimating its actual value. Agency theory predicts that managers may use the accounting discretion granted by the new rules to pursue their own interests at the expense of shareholders. Hence, auditors are required to exercise professional judgement when investigating hard-to-verify management assumptions and valuations. We exploit this issue by examining whether predictive abi

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Chiang, Christina. "Conceptualising the linkage between professional scepticism and auditor independence." Pacific Accounting Review 28, no. 2 (2016): 180–200. http://dx.doi.org/10.1108/par-08-2015-0034.

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Purpose The purpose of this paper is to examine the direct linkage between professional scepticism and auditor independence. Design/methodology/approach The study reviews the extant literature on professional scepticism, auditor independence, conflict of interest and unconscious bias. Findings Auditor independence is a fundamental antecedent to professional scepticism. However, auditor independence is impossible due to the auditor–client structure and conscious and unconscious personal bias. The threats to auditor independence are powerful incentives that reduce professional scepticism, making

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Klamer, Pim, Vincent Gruis, and Cok Bakker. "How client attachment affects information verification in commercial valuation practice." Journal of Property Investment & Finance 37, no. 6 (2019): 541–54. http://dx.doi.org/10.1108/jpif-04-2019-0059.

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Purpose Information verification is an important factor in commercial valuation practice. Valuers use their professional autonomy to decide on the level of verification required, thereby creating an opportunity for client-related judgement bias in valuation. The purpose of this paper is to assess the manifestation of client attachment risks in information verification. Design/methodology/approach A case-based questionnaire was used to retrieve data from 290 commercial valuation professionals in the Netherlands, providing a 15 per cent response rate of the Dutch commercial valuation population.

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Botega, Neury José, Diogo Gomes Reginato, Sidney Volk da Silva, et al. "Nursing personnel attitudes towards suicide: the development of a measure scale." Revista Brasileira de Psiquiatria 27, no. 4 (2005): 315–18. http://dx.doi.org/10.1590/s1516-44462005000400011.

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OBJECTIVE: To describe the construction of the Suicide Behavior Attitude Questionnaire (SBAQ) which measures attitudes of nursing personnel towards suicide, and verify attitude differences among these professionals. METHODS: The Suicide Behavior Attitude Questionnaire comprises 21 visual analogue scale items (beliefs, feelings and reactions on suicidal patients) selected from a pool of attitude statements generated by focal groups and experts' judgement. The questionnaire was completed by 317 nursing professionals who worked in a teaching hospital. Factor analysis and internal consistency were

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Conn, Carolyn, Louise E. Single, and Christopher R. Proschko. "The Downside of a Discharged Student Loan." Issues in Accounting Education 36, no. 2 (2021): 141–56. http://dx.doi.org/10.2308/issues-2020-005.

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ABSTRACT This case engages students by featuring a relatable scenario of a new accounting professional being asked by a friend for help filing his individual tax return. The friend's return is more complex than expected because of unclear filing requirements related to his discharged student loan debt and his disability status. An amended return may be needed for a previous year, in part because of a reportedly erroneous W-2 from a former employer; and taxpayer withdrawals from an employer-sponsored tax-deferred savings account. Requirements include researching and documenting federal tax law,

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Kensa Lie, Ester Halawa, Jenny Zain, and Oky Syahputra. "Pengaruh Locus of Control, Kompleksitas Tugas, Due Professional Care, dan Audit Tenure terhadap Audit Judgement pada Kantor Akuntan Publik di Wilayah Kota Medan." Reslaj: Religion Education Social Laa Roiba Journal 6, no. 4 (2024): 2783–95. http://dx.doi.org/10.47467/reslaj.v6i4.2133.

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The public accounting firm (KAP) obtains permission from the Minister of Finance as an institution for public accountants to provide services. Public Accounting Firms are responsible for auditing the published historical financial statements of all publicly traded companies, most other fairly large companies, and many smaller noncommercial companies and organizations. In reality, there are still publicly traded companies that experience legal problems related to various forms of fraud in accounting practices. The type of research method used in this research is quantitative descriptive methods

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Oboh, Collins Sankay, Solabomi Omobola Ajibolade, and Olatunde Julius Otusanya. "Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership." Journal of Financial Reporting and Accounting 18, no. 2 (2020): 389–422. http://dx.doi.org/10.1108/jfra-09-2019-0123.

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Purpose The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression tec

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Khan, Shazana Nisha. "Ethical Failures in Accounting: A Comparative Analysis of High-Profile Cases and Their Implications for Governance Reform." International Journal of Accounting and Financial Reporting 15, no. 2 (2025): 22. https://doi.org/10.5296/ijafr.v15i2.22852.

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This paper investigates the systemic nature of ethical failures in accounting by examining four high-profile cases: Enron, WorldCom, Lehman Brothers, and Pitcher Partners. Through a qualitative desk-based analysis of publicly available documents, academic literature, and regulatory reports, the study explores how corporate misconduct in each case reflected deeper institutional weaknesses, rather than isolated lapses in individual judgement. Common themes—such as compromised auditor independence, ineffective board oversight, ethical leadership vacuums, and the normalization of deviance—emerged

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Anindyo Widhoyoko, Samuel, Sasmoko ., Dheny Biantara, and Bambang Sugiarto. "Data Mining: a Three-Step of Real-Time Audit Paradigm." International Journal of Engineering & Technology 7, no. 3.30 (2018): 301. http://dx.doi.org/10.14419/ijet.v7i3.30.18266.

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One problem in business is the aspect of reporting through the process of financial audit. The problem with conventional audit is highlighted in this research through literature review of Statement of Auditing Standards (SAS) regarding to the issues of (1) risk assessment, (2) sampling methods, and (3) going concern analysis. This research further describes all these issues in the light of efficient audit process. The method used is exploratory, engaging comprehensive literature review from the perspectives of forensic accounting and information system. The output is to build a three-step fina

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Ganji, Farshad. "Evaluating influence of financial statements correspondence with national standards in auditors' performance and reliability of reports." Journal of Economics and Administrative Sciences 3, no. 3 (2024): 1342–49. https://doi.org/10.5281/zenodo.13952942.

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Standards of auditing has been attended as one of the influential components on auditing quality and as the only factor which has been formalized by professional associations and authorities. In this study, the influence of accounting national standards on independent auditor's remark was considered. Statistical population of study was technical and top managers of audit organization that their number was 50. According to investigations and testing hypotheses, it was determined that the use of accounting national standards by auditors, shows the extent of their professional judgment. Matching

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Lowe, D. Jordan, and Philip M. J. Reckers. "The Influence of Outcome Effects, Decision Aid Usage, and Intolerance of Ambiguity on Evaluations of Professional Audit Judgement." International Journal of Auditing 1, no. 1 (1997): 43–58. http://dx.doi.org/10.1111/1099-1123.00012.

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Lowe, D. Jordan, and Philip M. J. Reckers. "The Influence of Outcome Effects, Decision Aid Usage, and Intolerance of Ambiguity on Evaluations of Professional Audit Judgement." International Journal of Auditing 1, no. 1 (1997): 43–59. http://dx.doi.org/10.1002/(sici)1099-1123(199702)1:1<43::aid-ija7>3.0.co;2-s.

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Heinzelmann, Rafael. "Occupational identities of management accountants: the role of the IT system." Journal of Applied Accounting Research 19, no. 4 (2018): 465–82. http://dx.doi.org/10.1108/jaar-05-2017-0059.

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Purpose The purpose of this paper is to investigate the impact of IT systems on occupational identities of management accountants. The author highlights the pivotal role of the IT system as a central reference point for organisational identity regulation and identity work. Design/methodology/approach The paper is based on a qualitative case study approach. Findings The IT system presents the central means of establishing appropriate behaviour in case organisation (“identity regulation”). At the same time, the IT system acts as a sense-giving device (“identity work”) – the central reference poi

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Yung, Hilary Ha-ping. "The Relationship Between Role Conception and Ethical Behaviour of Student Nurses in Hong Kong." Nursing Ethics 4, no. 2 (1997): 99–113. http://dx.doi.org/10.1177/096973309700400202.

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This paper was designed to explore the relationships of three role conception types (the professional, bureaucratic and service role conceptions) to the ethical behaviour of student nurses from the apprenticeship and degree nursing programmes in Hong Kong. The effect of role discrepancy on ethical behaviour will also be explored. A nonprobability convenience sampling of 140 certificate students from a hospital-based training course and 81 degree nursing students from a tertiary programme were selected. Role conception and role discrepancy were measured by the modified Nursing Role Conception s

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Zhang, Ziye. "Comparing online and professional restaurant reviews: What can we learn?" Hospitality Insights 1, no. 1 (2017): 11–12. http://dx.doi.org/10.24135/hi.v1i1.9.

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Social media and review websites such as Trip Advisor are emerging as important platforms for restaurant reviews. The tendency of consumers to seek out electronic word of mouth before deciding where to dine has increased rapidly, with online content being shown to significantly impact purchasing decisions. Practitioners have indicated they are keenly aware of the importance of online reviews, but there is almost no research that looks at this phenomenon in the New Zealand context, and no research that compares traditional, print-based reviews with online content. In order to address this gap,

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Garvey, Anne M., José Antonio Gonzalo-Angulo, and Laura Parte. "Cognitive Load Theory." Review of Business and Legal Sciences, no. 28 (July 26, 2017): 5. http://dx.doi.org/10.26537/rebules.v0i28.1024.

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The objective of this paper is to investigate if academics and students share similar cognitive structures in relation to the True and Fair View (TFV) concept, a complex accounting principle, which has no official definition and is open to interpretation and professional judgement. A survey method was used to obtain data for this study. The survey allows us to explore academics and students cognitive structures in order to discover differences and the reasons for the variances if any.Our results show that academics and students do not share similar cognitive structures in three areas of intere

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Hanum, Zulia, Muhammad Fitri Rahmadana, and Muhammad Adrian Patria Erza Nasution. "The Impact of Auditor Competence and Auditor Experience on Audit Judgement, Mediated by Task Complexity, within Public Accounting Firms in the City of Medan." Journal of Law and Sustainable Development 12, no. 1 (2024): e1925. http://dx.doi.org/10.55908/sdgs.v12i1.1925.

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Purpose: This research aims to investigate the intricate interplay between Auditor Competence and Auditor Experience, emphasizing their significant impact on Audit Judgment. The study also introduces Task Complexity as an intermediary variable, mediating the association between these competencies and judgment outcomes. Theoretical Framework: The research is grounded in a theoretical framework that highlights the relationships among Auditor Competence, Auditor Experience, Task Complexity, and Audit Judgment. This framework provides a conceptual basis for understanding how these variables intera

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Ashadi, Riza, Eka Nurmala Sari, and Widia Astuty. "Pengaruh Skeptisme, Pengalaman Auditor Dan Self-Efficacy Terhadap Audit Judgement Dengan Time Pressure Sebagai Variabel Moderating Pada Badan Pemeriksa Keuangan (BPK) Provinsi Sumatera Utara." Jurnal Ekonomika Dan Bisnis (JEBS) 4, no. 6 (2024): 1737–51. http://dx.doi.org/10.47233/jebs.v4i6.2149.

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The financial report opinion with the title of Unqualified (WTP) Opinion from the Supreme Audit Agency (BPK) for the 2023 Regional Government Financial Report (LKPD) and is the 10th consecutive WTP Opinion obtained by the North Sumatra Provincial Government since 2015. The opinion results from BPK are interesting to study further because the North Sumatra Provincial Government received an Unqualified Opinion (WTP) but there is still a lot of corruption or fraud within the North Sumatra Provincial Government. This is a real phenomenon that occurs in the Government of North Sumatra Province. Pro

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Han Fan, Ying, Gordon Woodbine, and Glennda Scully. "Guanxi, a two-edged sword! How Australian accounting professionals view the process within a moral framework." Managerial Auditing Journal 29, no. 8 (2014): 695–716. http://dx.doi.org/10.1108/maj-11-2013-0957.

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Purpose – The purpose of this study is to determine how Western business practitioners, specifically Australian accounting professionals, identify with the Chinese value concept of guanxi and the impact of their perceptions of guanxi on their ethical decision-making. This objective is predicated by a belief that aspects of guanxi are similar to the Western concepts of social networking and would be identified by practitioners as an organizational process providing positive benefits to those associated with its application. Further, it is anticipated that concepts of guanxi influence the way Au

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Kaviani, Amir, Kara McKeown, and Jenny Eppard. "Reflections on Teachers and Students’ Views on Teaching and Learning Experiences at University: A Diary Study." Academic Journal of Interdisciplinary Studies 10, no. 1 (2021): 71. http://dx.doi.org/10.36941/ajis-2021-0007.

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This study focuses on the research diaries of two researchers who conducted interviews with university teachers and students over a period of two years. Ten expatriate university teachers and ten Emirati university students were interviewed about their views on teaching and learning, the purpose of a university, best educational practices, the role of teachers, students and university in the broader society. After each interview was conducted, the researchers wrote reflections about the interviews in their personal research diaries. Through qualitative data analysis, the data in the diaries we

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d’Amato, Maurizio. "Supporting property valuation with automatic reconciliation." Journal of European Real Estate Research 11, no. 1 (2018): 125–38. http://dx.doi.org/10.1108/jerer-01-2017-0005.

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Purpose Valuation is a professional activity based on international and local standards. In the valuation process more than one method can be modified. In this case, a final reconciliation of different opinions of value may be required. It is a matter of fact that the final result of these different valuation methods may vary. Therefore, in the final part of the valuation process, the valuer is required to assign a weight to the different methodologies to reach an appropriate opinion of value. This process is essentially based on valuer’s expertise. This paper aims to propose an automatic proc

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Luff, Louise, and Vickel Narayan. "A matter of scale." Pacific Journal of Technology Enhanced Learning 3, no. 1 (2021): 24. http://dx.doi.org/10.24135/pjtel.v3i1.88.

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Teaching students ethical financial accounting practices and decision making can be complicated and challenging at good times. It requires the students to have a deep level understanding of the accounting requirements and professional values to be able to make fair and ethical judgements. However, for students who have no or little work experience making professional judgements without authentic contextual awareness and understanding may hold little significance (Mintz, 2019). Moore (2013) elaborates that for students to develop financial reporting professional judgment proficiency they

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Shafer, William E., Richard S. Simmons, and Rita W. Y. Yip. "Social responsibility, professional commitment and tax fraud." Accounting, Auditing & Accountability Journal 29, no. 1 (2016): 111–34. http://dx.doi.org/10.1108/aaaj-03-2014-1620.

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Purpose – The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’ level of belief in the importance of corporate ethics and social responsibility, affective/normative professional commitment and ethical judgements/intentions in a case involving client pressure to commit tax fraud. Design/methodology/approach – The study employs a survey of tax practitioners employed by public

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Holt, Andrew, and Timothy Eccles. "Financial reporting for commercial service charges in the retail sector." Property Management 33, no. 2 (2015): 152–72. http://dx.doi.org/10.1108/pm-06-2014-0027.

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Purpose – The purpose of this paper is to assess whether financial reporting practices for commercial service charges in the UK retail sector match the best practice requirements of the Royal Institution of Chartered Surveyors (RICS) Code of practice for commercial service charges. This assessment was performed by benchmarking commercial service charge documents provided to retail occupiers at UK shopping centres against the RICS Code’s financial reporting requirements. Design/methodology/approach – Data were generated from direct analysis of actual service charge documents supplied to commerc

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Pinder, Richard J., Fran Bury, Ganesh Sathyamoorthy, Azeem Majeed, and Mala Rao. "Differential attainment in specialty training recruitment in the UK: an observational analysis of the impact of psychometric testing assessment in Public Health postgraduate selection." BMJ Open 13, no. 3 (2023): e069738. http://dx.doi.org/10.1136/bmjopen-2022-069738.

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ObjectivesTo determine how current psychometric testing approaches used in selection of postgraduate training in UK Public Health are associated with socioeconomic and sociocultural background of applicants (including ethnicity).DesignObservational study using contemporaneous data collected during recruitment and psychometric test scores.SettingAssessment centre of UK national Public Health recruitment for postgraduate Public Health training. The assessment centre element of selection comprises three psychometric assessments: Rust Advanced Numerical Reasoning, Watson-Glaser Critical Thinking A

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McManus, Shauna, Alexandra K. Zaleta, Melissa F. Miller, et al. "HSR19-100: CancerSupportSource®-15: Development and Evaluation of a Short Form of a Distress Screening Program for Cancer Survivors." Journal of the National Comprehensive Cancer Network 17, no. 3.5 (2019): HSR19–100. http://dx.doi.org/10.6004/jnccn.2018.7160.

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Background: CancerSupportSource (CSS) is a 25-item distress screening tool implemented at community-based cancer support organizations and hospitals nationwide. CSS assesses distress over 5 domains: (1) emotional concerns (including depression and anxiety risk screening subscales), (2) symptom burden, (3) body and healthy lifestyle, (4) healthcare team communication, and (5) relationships. This study developed a short form of CSS and examined its psychometric properties. Methods: 2,379 cancer survivors enrolled in the Cancer Support Community’s Cancer Experience Registry. Participants provided

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Fargher, Ian. "Valuation and Service Trusts." Australasian Business, Accounting & Finance Journal 15, no. 2 (2021): 83–102. http://dx.doi.org/10.14453/aabfj.v15i2.6.

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The oblique nature of control over assets of a trust has always been challenging when personal asset distribution is at issue. This is no more apparent than in the context of Family Law. Complex organisational arrangements may make sense when considering tax planning or asset protection strategies, however, they may present difficulties for the application of sections 79 and 75 of the Family Law Act 1975. Specific difficulties are experienced when dissecting the economic structures of professionals, where the issues of professional and business intangible assets and tangible assets are held wi

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Purwantini, Anissa Hakim. "PERTIMBANGAN ETIS, DAN KOMPONEN PERILAKU TERENCANA TERHADAP INTENSI WHISTLEBLOWING INTERNAL." Equilibrium: Jurnal Ekonomi Syariah 4, no. 1 (2017): 137. http://dx.doi.org/10.21043/equilibrium.v4i1.1841.

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<p><em>This study empirically examine the influence of professional commitment, ethical judgements, and the components of planned behavior to the intention of internal whistleblowing. The data in this study are primary data which obtained by distributing questionnaires directly to the respondents, undergraduated accounting students at the University of Muhammadiyah. The sampling technique using purposive sampling method. Hypothesis testing is done by multiple regression analysis. The results showed that the only variable subjective norms has positive effects on internal whistleblow

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Kadous, Kathryn, and Anne M. Magro. "The Effects of Exposure to Practice Risk on Tax Professionals' Judgements and Recommendations*." Contemporary Accounting Research 18, no. 3 (2001): 451–75. http://dx.doi.org/10.1506/tf76-653l-r36n-13yp.

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Patel, Jigneshkumar B. "The role of Creative Accounting and its impact on the Credibility of Accounting Reports of Management." Revista Review Index Journal of Multidisciplinary 2, no. 4 (2022): 10–14. http://dx.doi.org/10.31305/rrijm2022.v02.n04.003.

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It was unclear whether or not investors and other stakeholders could trust the data presented in accounting reports and disclosures, which are intended to help them make educated judgements about the value of their holdings. Creative accounting is blamed for the failure of these relationships to live up to expectations. While many academics believe this technique is immoral and should be stopped, others argue that despite its role in contributing to business failures, investment losses, and economic crises, it is still a valid and important activity. This article evaluates how much this innova

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Verhoeven, Lotte, Eric Mantelaers, and Martijn Zoet. "Richting een geautomatiseerde continuïteitsanalyse." Maandblad voor Accountancy en Bedrijfseconomie 97, no. 5/6 (2023): 145–51. http://dx.doi.org/10.5117/mab.97.90332.

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Het beoordelen van de continuïteitsanalyse in het controleproces berust op het professionele oordeel van de controlerend accountant. Om het individuele en persoonlijk oordeel (professional judgement) van de accountant te ondersteunen en willekeur zoveel mogelijk te vermijden, zou een directere bron van informatie, in de vorm van een geautomatiseerde continuïteitsanalyse, ondersteuning kunnen bieden. Met behulp van een combinatie van zestien forecasting algoritmes is een methode ontwikkeld om de continuïteitsanalyse te automatiseren. Ten behoeve van het valideren van de forecasting algoritmes z

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Verhoeven, Lotte, Eric Mantelaers, and Martijn Zoet. "Richting een geautomatiseerde continuïteitsanalyse." Maandblad voor Accountancy en Bedrijfseconomie 97, no. (5/6) (2023): 145–51. https://doi.org/10.5117/mab.97.90332.

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Het beoordelen van de continuïteitsanalyse in het controleproces berust op het professionele oordeel van de controlerend accountant. Om het individuele en persoonlijk oordeel (professional judgement) van de accountant te ondersteunen en willekeur zoveel mogelijk te vermijden, zou een directere bron van informatie, in de vorm van een geautomatiseerde continuïteitsanalyse, ondersteuning kunnen bieden. Met behulp van een combinatie van zestien forecasting algoritmes is een methode ontwikkeld om de continuïteitsanalyse te automatiseren. Ten behoeve van het valideren van de forecasting algoritmes z

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