Comment Letters On Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021,
2021
University of Mississippi
Comment Letters On Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations. February 25, 2021,
2021
University of Mississippi
Comment Letters On Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations. February 25, 2021, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Moderating Role Of Gender Diversity Over The Nexus Between Board Characteristics And Earnings Management In Malaysia,
2021
Universiti Malaya
Moderating Role Of Gender Diversity Over The Nexus Between Board Characteristics And Earnings Management In Malaysia, Tonoy Roy
Student Works (2020-2029)
In a large number of studies, it has been found that accounting manipulation is more prone to exist among the financially distressed companies. The manipulation moves were taken by the top management to portray a rosy picture of the firm
Explanatory Memorandum, Proposed Statements On Quality Management Standards -- Quality Management -- A Firm's System Of Quality Management Engagement Quality Reviews; Proposed Statement On Auditing Standards, Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Bibliometric Analysis Of Articles On Accounting And Covid-19 During The Pandemic,
2021
Siliwangi University
Bibliometric Analysis Of Articles On Accounting And Covid-19 During The Pandemic, Irman Firmansyah, Aam Slamet Rusydiana
Library Philosophy and Practice (e-journal)
This study aims to investigate articles with the theme of accounting and covid-19 published during the pandemic and indexed by Dimension (https://dimension.ai) with a focus on an analysis of journals, articles, and keywords. The articles analyzed were as many as 150 documents using bibliometric analysis with the help of R Biblioshiny software. The results showed that from several journals that published articles on the theme of accounting and covid-19, the themes discussed were not only focused on accounting but themes extended to other themes such as environment, science, energy, and health. The journal that publishes this theme the most frequently …
The Implementation Of The Income Tax Concept In Indonesia: The Perspective Of Islamic Sharia,
2021
Unpad
The Implementation Of The Income Tax Concept In Indonesia: The Perspective Of Islamic Sharia, Memed Sueb
Journal of Accounting Auditing and Business
Tax revenue is Indonesia's primary source of income. Whereas, in Islamic law, it is allowed under compulsive conditions due to state finances deficit. The research method used is juridical normative, and literature's study data collection techniques. Research's results state the difference between tax and zakat regarding the legal basis. Income taxation in Indonesia is based on the constitution in the year 1945. It was formulated through an agreement between the executive and the legislature and manifested in a constitution. Meanwhile, the legal basis for zakat is Allah's word and manifested in the form of the Koran; Sunnah; and Ijma. Another …
Open Meeting Agenda, February 9, 2021, Virtual,
2021
University of Mississippi
Open Meeting Agenda, February 9, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Open Meeting Minutes — February 9, 2021,
2021
University of Mississippi
Open Meeting Minutes — February 9, 2021, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee
Association Sections, Divisions, Boards, Teams
No abstract provided.
Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting,
2021
University of Mississippi
Financial Assistance To Doctoral Candidates In Accounting; Grants-In-Aid For Doctoral Dissertations In Accounting, American Institute Of Certified Public Accountants. Relations With Educators Division
Guides, Handbooks and Manuals
No abstract provided.
Proposed Statements On Quality Management Standards -- Quality Management -- A Firm's System Of Quality Management Engagement Quality Reviews; Proposed Statement On Auditing Standards, Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comparison Of Proposed Statement On Quality Management Standards A Firm’S System Of Quality Management To International Standard On Quality Management 1, Quality Management For Firms That Perform Audits Of Reviews Of Financial Statements, Or Other Assurance Or Related Services Engagements, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Quality Management Exposure Draft Comment Letter Template,
2021
University of Mississippi
Quality Management Exposure Draft Comment Letter Template, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Quality Management Standards: Engagement Quality Reviews,
2021
University of Mississippi
Proposed Statement On Quality Management Standards: Engagement Quality Reviews, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards: Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards,
2021
University of Mississippi
Proposed Statement On Auditing Standards: Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Explanatory Memorandum, Proposed Statements On Quality Management Standards -- Quality Management -- A Firm's System Of Quality Management Engagement Quality Reviews; Proposed Statement On Auditing Standards, Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 4, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comparison Of Proposed Statement On Quality Management Standards Engagement Quality Reviews To International Standard On Quality Management 2, Engagement Quality Reviews This,
2021
University of Mississippi
Comparison Of Proposed Statement On Quality Management Standards Engagement Quality Reviews To International Standard On Quality Management 2, Engagement Quality Reviews This, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Differences Between Requirements In Iaasb Qm Standards And Asb Qm Standards,
2021
University of Mississippi
Differences Between Requirements In Iaasb Qm Standards And Asb Qm Standards, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
The Influences Of Good Corporate Governance And Company Age On Integrated Reporting Implementation,
2021
Universitas Padjadjaran
The Influences Of Good Corporate Governance And Company Age On Integrated Reporting Implementation, Maharanny Yulyan, Winwin Yadiati, Said Aryonindito
Journal of Accounting Auditing and Business
This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. A quantitative method with descriptive statistics was chosen as a research design, and …
The Effect Of Tax Fairness, Tax Socialization And Tax Understanding On Tax Compliance: A Study On Micro, Small And Medium Enterprises (Msmes),
2021
Magister Akuntansi
The Effect Of Tax Fairness, Tax Socialization And Tax Understanding On Tax Compliance: A Study On Micro, Small And Medium Enterprises (Msmes), Sizka Rismaningsih Lestary, Memed Sueb, Ivan Yudianto
Journal of Accounting Auditing and Business
This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on …
Comparison Of Proposed Statement On Auditing Standards Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards To International Standard On Auditing 220 (Revised), Quality Management For An Audit Of Financial Statements,
2021
University of Mississippi
Comparison Of Proposed Statement On Auditing Standards Quality Management For An Engagement Conducted In Accordance With Generally Accepted Auditing Standards To International Standard On Auditing 220 (Revised), Quality Management For An Audit Of Financial Statements, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
