Academic literature on the topic 'Certified public accounting'

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Dissertations / Theses on the topic "Certified public accounting"

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Brubaker, Thomas F. "Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applications." Thesis, University of North Texas, 2001. https://digital.library.unt.edu/ark:/67531/metadc2912/.

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The overall purpose of this study was to examine how Certified Public Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The questionnaire was designed to obtain demographic information and information relating to the respondents' perceptions of quality assessment of accounting education programs. An analysis of the results of this study suggest the following: CPAs consider (1) certain established criteria, such as SAT scores an
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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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Al-Moghaiwli, Mohammed Hamed. "Economic consequences of accounting standards : implications for the Saudi Organization for Certified Public Accountants (SOCPA)." Thesis, Aberystwyth University, 1999. http://hdl.handle.net/2160/0f2f4356-b176-40ea-84f8-e4eb9f99a014.

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This study aims at collecting empirical evidence on whether or not financial accounting standards which exist in the Kingdom of Saudi Arabia give rise to economic consequences. Awareness of the potential economic consequences of accounting standards emerged first in the United States of America in the 1970s, but increasingly has attracted a great deal of attention in many different countries over the last twenty years. The impact of accounting standards on management behaviour has been cited as one of the consequences. Factors that affect management's attitudes in choosing among alternative ac
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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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Shelton, Bryan. "An evaluation of two performance pay systems on the productivity of employees in a certified public accounting firm." Thesis, University of North Texas, 2005. https://digital.library.unt.edu/ark:/67531/metadc4930/.

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This study examined the effects of switching from an incentive pay system solely based on productivity to a scorecard-based incentive pay system. Performance of staff and senior accountants was analyzed across three departments for a two-year baseline and a three-year intervention period. Results showed that percent of charge hour goal remained high during the study. Once the scorecard-based incentive system was implemented, performance on the other line items increased or remained at or above goal levels. Incentive payouts were generally higher under the second incentive plan than under t
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Lucas, Brian J. "Continuing Professional Education for Licensed Accountants in Tennessee." Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/etd/3318.

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Accounting is a professional occupation that is continually evolving and requires a dedication to continuing education to meet the legal demands of new regulations and to maintain professional competency. Continuing Professional Education (CPE) is required by state boards for certified public accountants (CPA) to meet these requirements and to maintain professional competence. CPAs are responsible for complying with all applicable CPE requirements, rules, and regulations of state boards of accountancy, as well as those of other professional organizations. The purpose of this study was to deter
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Barcellos, Leonardo Portugal. "Cognitive reflection abilities and accounting practice: a two-way road of influences." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18418.

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Submitted by Leonardo Barcellos (lpbarcellos@gmail.com) on 2017-06-20T00:02:43Z No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5)<br>Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2017-06-21T16:00:26Z (GMT) No. of bitstreams: 1 Final version - Dissertation paper - Leonardo Barcellos.pdf: 2615722 bytes, checksum: c5b3c3f34e1c9b8347aec530d34e7f74 (MD5)<br>Made available in DSpace on 2017-07-05T12:25:37Z (GMT). No. of bitstreams: 1 Final versi
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CHING-TE, CHEN, and 陳憬德. "Applicability of ROC Financial Accounting Standard Segregation: A Certified Public Accountant Perspective." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/34577858700123777632.

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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>100<br>ABSTRACT Along with the booming of Internet and new technologies, the communication anong people and firms has become more convenient and real-time. The geographic distance is also no longer the barrier of information flows. Therefore, the communication distance of the whole world becomes shorter, and the term of “Global Village” comes out. Because the access and distribution of information become very easy and rapid, the competition that modern firms confront has switched from a local issue to an international one. The operational style and size
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Ko, An-Chi, and 柯安琦. "Factors Influencing Employee Turnover of Major Certified Public Accounting firms in Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/t4jtxq.

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碩士<br>國立中山大學<br>國際經營管理碩士班<br>101<br>High employee turnover rate has always been a management issue for major CPA firms in Taiwan. Considerable resources have been invested in recruiting and training of newly hired employees to make up the manpower deficiency. Human resource is a crucial element for audit industry; it is highly relevant to the service quality and operational cost of CPA firms. According to a recent government research, “Excessive turnover of professional staff” is one of the major challenges that major CPA firms in Taiwan face; in addition, “Enforcing human capacity building an
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LAN, GUO-PING, and 籃國評. "The impact of Certified Public Bookkeepers Act on the performance of regional accounting firms." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/ue2sac.

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碩士<br>國立雲林科技大學<br>會計系<br>106<br>This study takes the “Survey Report of Public Accounting Firms in Taiwan”, which was made by Financial Supervisory Commission from the 90th to the 105th of Republic era, as samples to examine whether the business performance of accounting firms in Taiwan have been negatively influenced after Certified Public Bookkeepers Act. was published, and further we explore how human resource of regional accounting firms can affect their business performance after Certified Public Bookkeepers Act. was published. This study divides the income sources of regional accounting f
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