Search Results

STUDY ON THE PERCEPTION OF THE CORPORATE PERFORMANCE IN ACCOUNTING AND AUDIT FIRMS,
Liliana Feleaga, Niculae Feleaga and Mihaela Dumitrascu, in Annals of Faculty of Economics (2013)
Keywords: accounting and audit firms, corporate performance, balanced scorecard

Accounting Firms: Global Spread with Limited Transnationalization,
Jochen Zimmermann and Jan-Christoph Volckmer, from ZenTra - Center for Transnational Studies (2012)
Keywords: Accounting firms, professional service firms, internationalization, regulatory embeddedness

Delegated leadership at public accounting firms,
Clive Lennox, Chunfei Wang and Xi Wu, in Journal of Accounting and Economics (2023)
Keywords: Delegated leadership; Public accounting firms; Leadership attributes; Audit quality;

Digital maturity index for accounting firms,
Helmi Hentati and Neila Boulila, in Journal of Accounting & Organizational Change (2023)
Keywords: Technology, Index score, Accounting firms, Digital tools, M15, M49

Firm culture and management accounting practices among manufacturing firms in Nigeria,
Oluyinka Isaiah Ogungbade and Ezekiel Oluwagbemiga Oyerogba, in Future Business Journal (2020)
Keywords: Firm culture, Management accounting practices, Manufacturing

Accounting and the economic Analysis of the Firm as an Entity,
Yuri Biondi, from HAL (2006)
Keywords: Economic analysis of the firm,accounting and economics,business law and economics,business capital and income,intangibles,accounting and corporate governance,money and accounting

Quality and performance in small accounting firms,
Lars Kolvereid and Bjørn Willy Åmo, in International Journal of Productivity and Quality Management (2021)
Keywords: accounting firms; professional service firms; PSFs; human resource quality; information technology quality; IT quality; service quality; signalling theory; firm performance.

The relation between auditing and accounting timeliness in Swedish private firms,
Fredrik Hartwig, Emil Hansson, Linn Nielsen and Patrik Sörqvist, in Journal of Financial Regulation and Compliance (2023)
Keywords: Auditing, Private firms, Accounting timeliness, Financial accounting regulation

Desired attributes of public accounting firms in the job selection process: an empirical examination of accounting graduates' perceptions,
Siu Chan and Simon Ho, in Accounting Education (2000)
Keywords: Desired Attributes Public Accounting Firms Job Selection Accounting Graduates,

Accounting Research on Private Firms: State of the Art and Future Directions,
Sasson Bar-Yosef, Carlo D’Augusta and Annalisa Prencipe, in The International Journal of Accounting (TIJA) (2019)
Keywords: Private firms, Accounting research, Literature review

Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers,
Helena Isidro and Ivana Raonic, in The International Journal of Accounting (2012)
Keywords: Accounting quality; Firm reporting incentives; Institutional factors;

The Mediating Effect of Environmental Management Accounting on Green Innovation - Firm Value Relationship,
Dian Agustia, Tjiptohadi Sawarjuwono and Wiwiek Dianawati, in International Journal of Energy Economics and Policy (2019)
Keywords: green innovation, environmental management accounting, firm value

Analysis of European accounting and auditing firms: do they have different business viability?,
Vera Gelashvili, Alba Gómez-Ortega, Almudena Macías-Guillén and María Luisa Delgado Jalón, in Journal of Risk Finance (2024)
Keywords: Audit and accounting firms, Solvency, Profitability of bankruptcy, Firm failure, Z-score

Technological innovation and the co-production of accounting services in small accounting firms,
Grégory Jemine, François-Régis Puyou and Florence Bouvet, from HAL (2024)
Keywords: Technological innovation,Service perspective,Co-production,Small accounting firms,Emerging technologies,Continuous accounting

Technological innovation and the co-production of accounting services in small accounting firms,
Grégory Jemine, François-Régis Puyou and Florence Bouvet, in Accounting, Auditing & Accountability Journal (2023)
Keywords: Technological innovation, Service perspective, Co-production, Small accounting firms, Emerging technologies, Continuous accounting

Do Family Firms Choose Conservative Accounting Practices?,
Mehul Raithatha and Tara Shankar Shaw, in The International Journal of Accounting (TIJA) (2019)
Keywords: Family firms, accounting conservatism, family managed, business group

Spatiality and accounting: The case of female segregation in audit firms,
Dila Agrizzi, Teerooven Soobaroyen and Abeer Alsalloom, in Accounting, Organizations and Society (2021)
Keywords: Spatiality; Workplace; Accounting profession; Audit firms; Saudi Arabia; Gendered space;

Unlocking Technological Capabilities to Boost the Performance of Accounting Firms,
Helmi Hentati and Neila Boulila Taktak, in Journal of Accounting and Management Information Systems (2023)
Keywords: Technology Use, Accounting Firms, Organizational performance, Organizational innovation

Growth Intention and Growth in Small Accounting Firms,
Lars Kolvereid and Bjørn Willy Åmo, in Administrative Sciences (2019)
Keywords: growth intention; growth in sales; growth in employment; accounting firms

Corporate social responsibility reporting in professional accounting firms,
Angus Duff, in The British Accounting Review (2016)
Keywords: Accounting firms; Corporate social responsibility; Disclosure; Content analysis;

The Influence of Accounting Firms on Clients’ Immoral Behaviors in China,
Qinqin Zheng and Zhiqiang Li, in Journal of Business Ethics (2010)
Keywords: accounting firms, business ethics, ethical obligations, immoral behaviors, important others,

Accounting firm partners to public corporation employees,
Mark Pickering, in Journal of Accounting & Organizational Change (2015)
Keywords: Mergers and acquisitions, Partnership, Accounting firms, Professional services, Public ownership

Dealing with Information Ambiguity, Local Consultants and Accounting Firms,
Michael Backman and Charlotte Butler, from Palgrave Macmillan (2003)
Keywords: Corporate Governance, Investment Bank, Local Partner, Audit Report, Account Firm

Interdependence and accounting information exchanges in inter-firm relationships,
Ariela Caglio and Angelo Ditillo, in Journal of Management & Governance (2012)
Keywords: Accounting information exchanges, Open book accounting, Inter-organizational relationships, Fashion firms,

Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms,
Medhat N. El Guindy and Mohamed A. K. Basuony, in Journal of Developing Areas (2018)
Keywords: Earnings management, Audit Firm Tenure, Accounting Standards

Role of Service Quality, Price, and Firm Image on Customer Satisfaction in Philippine Accounting Firms,
Sandra Brucal, Cris Corpuz, Indra Abeysekera and Raul David, in JRFM (2022)
Keywords: accounting firms; customer satisfaction; firm image; professional services; SERVQUAL

Influence of cost accounting change on performance of manufacturing firms,
Erkki K. Laitinen, in Advances in accounting (2014)
Keywords: Cost accounting change; Pricing system change; Effect on performance; PEU; Finnish firms; Manufacturing firms; Survey; PLS;

Heterogeneity in family firm finance, accounting and tax policies: dimensions, effects and implications for future research,
Niklas Bergmann, in Journal of Business Economics (2024)
Keywords: Family firms, Heterogeneity, Finance, Accounting, Tax

Accounting Employees’ Behavioral Variables and Firm Performance: Evidence from Turkish Eastern Blacksea Region Companies,
Hilmi Yayla, Fazil Kirkbir and Ekrem Cengiz, from University Library of Munich, Germany (2007)
Keywords: Accounting departments; departmental behaviors; firm performance

Credit rating targets: firms use of accounting discretion to influence the rating agencies,
Walid Alissa, S. Bonsall, K. Kohark and M. Penn, from HAL (2011)
Keywords: Credit rating,targets,firms,accounting discretion,influence,rating agencies

Promoting transnational professionalism: Forays of the "Big Firm" accounting community into France,
Carlos Ramirez, from HAL (2010)
Keywords: Promoting,transnational,professionalism,Forays,Big Firm,accounting,community,France

Corporate Fraud and Accounting Firm Involvement: Evidence from China,
Jun Wang and Duo Wang, in JRFM (2022)
Keywords: accounting firm involvement; corporate fraud; audit failure; administrative supervision

Determinants Influencing the Application of Lean Accounting: The Case of Vietnamese Garment Firms,
Thi Minh Phuong Nguyen and Thi Hai Chau Ngo, in JRFM (2023)
Keywords: garment firms; lean; lean accounting; lean manufacture; lean production

The Survival of Cultural Firms: A Study of Multiple Accounting Parameters in Spain,
Ma del Pilar Muñoz Dueñas, Antonio Vaamonde Liste and Maria do Rosário Cabrita, in Sustainability (2020)
Keywords: cultural firms; accounting parameters; survival analysis; Kaplan–Meier curves

Accounting information quality, firm ownership and technology innovation: Evidence from China,
Chengrui Zhang, Zhaohong Li, Jiaqian Xu and Yiyang Luo, in International Review of Financial Analysis (2024)
Keywords: Accounting information; Firm ownership; Technological innovation; Agency conflict; Proprietary cost;

Accounting Information Systems as Sensemaking Tools in DecisionMaking Processes of Small Firms,
Carmela Rizza, Antonio Leotta and Daniela Ruggeri, in International Journal of Academic Research in Accounting, Finance and Management Sciences (2017)
Keywords: Small firms, sensemaking, decision-making process, accounting information system, rationality

Family firm disclosure and accounting regulation reform in the Middle East: The case of Jordan,
Mahmoud Al-Akra and Patrick Hutchinson, in Research in Accounting Regulation (2013)
Keywords: Family firms; Accounting regulation; Mandatory disclosure; Voluntary disclosure;

Allowing firms to choose between separate accounting and formula apportionment taxation,
Thomas Gresik, in Journal of Public Economics (2016)
Keywords: Separate accounting; Formula apportionment; Transfer prices; Firm choice;

Does Green Accounting Affect Firm Value? Evidence from ASEAN Countries,
Citra Sukmadilaga, Srihadi Winarningsih, Ivan Yudianto, Tri Utami Lestari and Erlane K. Ghani, in International Journal of Energy Economics and Policy (2023)
Keywords: green accounting; economic value added, EVA, firm value, ASEAN

The Relation between Initial Returns and Audits by the Big Four Accounting Firms,
Jen-Sin Lee, Yue Li, Xin Hu and Qi-An Lu, in Applied Economics and Finance (2017)
Keywords: four accounting firms, initial return, informational hypothesis, snap-up hypothesis

The big leap: a story of the public accounting firm that wanted to become a cooperative,
Stéphane Jaumier, in Journal of Accounting & Organizational Change (2016)
Keywords: Public accounting firm, Professions, Worker cooperatives, Actor-Network-Theory

The management of accounting firms: time as an object of professional and commercial goals,
Georg Josef Loscher and Stephan Kaiser, in Journal of Accounting & Organizational Change (2020)
Keywords: Time, Professionalism, Management, Commercialism, Accounting firm, L2, L84

Voluntary disclosure of accounting ratios and firm-specific characteristics: the case of GCC,
Ayman E. Haddad, Fatima Baalbaki Shibly and Ruwaidah Haddad, in Journal of Financial Reporting and Accounting (2020)
Keywords: Disclosure, GCC, Corporate Reporting, Firm-specific characteristics, Accounting ratios

Re-examining Accounting Conservatism: The Importance of Adjusting for Firm Heterogeneity,
Alan Huang, Yao Tian and Tony Wirjanto, from University of Waterloo, Department of Economics (2008)
Keywords: accounting conservatism; earnings asymmetry; firm-specific fixed effects

Eco-Innovation Accounting, Sustainability and Firm Value: An Integrated Perspective,
Akeel Almagtome and Anmar Aljaafari, from Springer (2024)
Keywords: Eco-innovation, Sustainability reporting, Firm value, Innovation accounting

Accounts payable and firm value: International evidence,
Hocheol Nam and Konari Uchida, in Journal of Banking & Finance (2019)
Keywords: Accounts payable; Global financial crisis; Legal origin; Long-term orientation; Uncertainty avoidance; Firm value;

Gender differences in perceptions of accounting firm alumni,
Venkataraman M. Iyer, K. Raghunandan and Dasaratha V. Rama, in Managerial Auditing Journal (2005)
Keywords: Accounting firms, Sex and gender issues, Employee attitudes, Individual perception, United States of America

Revisiting conditional accounting conservatism in state-controlled firms,
Wilson Li, Tina He, Andrew Marshall and Gordon Tang, in Asian Review of Accounting (2017)
Keywords: Leverage, Conditional accounting conservatism, Equity demand, High control, State-controlled firms, G30, G32, M41

The power of Australian small accounting firms’ unethical exposure,
Connie Zheng and Soheila Mirshekary, in Social Responsibility Journal (2015)
Keywords: Australia, Unethical behavior, Ethical policy, Exposure, Personal attitudes, Small accounting firms

The Firm as an Entity: Implications for Economics, Accounting, and the Law,
Yuri Biondi, Arnaldo Canziani and Thierry Kirat, from HAL (2007)
Keywords: theory of the firm,incomplete contracts economics,contractualism,institutionalism,accounting and economics,business law and economics

The effects of accounting standards on the financial reporting properties of private firms: evidence from the German Accounting Law Modernization Act,
Julia Zicke and Florian Kiy, in Business Research (2017)
Keywords: German Accounting Law Modernization Act, German GAAP, Accounting standards, Financial reporting properties, Private firms

Toward a Useful Model for Group Mentoring in Public Accounting Firms,
Steven J. Johnson, in International Journal of Business and Social Research (2013)
Keywords: Group mentoring; public accounting firms; human resource management; one-to-one mentoring; firm management;human capital management

Firm-level climate risk and accounting conservatism: International evidence,
Lutfa Tilat Ferdous, Nader Atawnah, Richard Yeboah and Yifan Zhou, in International Review of Financial Analysis (2024)
Keywords: Firm-level climate risk; Accounting conservatism; ESG; Information asymmetry; Firm complexity;

Toward a Useful Model for Group Mentoring in Public Accounting Firms,
Steven J. Johnson, in International Journal of Business and Social Research (2013)
Keywords: Group mentoring; public accounting firms; human resource management; one-to-one mentoring; firm management;human capital management

Exploring firm performance and growth among own-account and micro enterprises in Ghana,
Nkechi Owoo, Abena Oduro and Charles Ackah, in International Journal of Entrepreneurship and Small Business (2019)
Keywords: own-account firms; micro enterprise; gender; firm performance; business growth; Ghana.

The Sarbanes-Oxley Act and the Production Efficiency of Public Accounting Firms,
H. Chang, H. L. Choy, W. W. Cooper and M. -H. Lin, from Springer (2008)
Keywords: Data Envelopment Analysis, Production Efficiency, Data Envelopment Analysis Model, Audit Firm, Accounting Firm

How Big Four Audit Firms Control Standard-Setting in Accounting and Auditing,
Carlos Ramirez, from Palgrave Macmillan (2012)
Keywords: International Financial Reporting Standard, Audit Firm, Multinational Firm, International Audit, Financial Account Standard Board

Local accounting firms’ pricing responses to entry of the Big Four accounting firms into China,
Vikram Desai, Bixia Xu and Tao Zeng, in Journal of Accounting in Emerging Economies (2016)
Keywords: China, Institutional environment, Audit market, Market entry, Audit pricing, Big Four accounting firms

An Analysis of the Sample Firms’ Accounts,
Sanjaya Lall and Paul Streeten, from Palgrave Macmillan (1977)
Keywords: Total Asset, Foreign Firm, Sample Firm, Indian Sample, Total Loan

Complementing family firm and managerial views of doing business through management accounting tools,
Antonio Leotta, Carmela Rizza and Daniela Ruggeri, in Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung (2023)
Keywords: Family firms, Professionalisation, Accounting, External advisor, Pragmatic constructivism

Committed to professionalism: Organizational responses of mid-tier accounting firms to conflicting institutional logics,
Michel Lander, Bas A.S. Koene and Shelly N. Linssen, from HAL (2013)
Keywords: professionalism,Organizational responses,mid-tier accounting firms,conflicting institutional logics

Differentiation Strategy, R&D Intensity, and Sustainability of Accounting Earnings: With a Focus on Biotech Firms,
Namryoung Lee and Jaehong Lee, in Sustainability (2019)
Keywords: differentiation strategy; R&D intensity; biotech firms; sustainability of accounting earnings

The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms,
Chung-Cheng Yang, Jianxiong Chen and Wen-Chi Yang, in Sustainability (2021)
Keywords: law; accounting firm; certified public accountant act; revenue

Attracting Millennials: Legitimacy management and bottom-up socialization processes within accounting firms,
Sylvain Durocher, Merridee Bujaki and François Brouard, in CRITICAL PERSPECTIVES ON ACCOUNTING (2016)
Keywords: Accounting firms; Legitimacy theory; Millennials’ career expectations; Sociology of professions;

Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package,
Xiaofei Pan, in Pacific-Basin Finance Journal (2017)
Keywords: Accounting conservatism; Bank lending; Firm investment; Stimulus package;

The impact of Environmental Accounting Information System Alignment on Firm Performance and Environmental Performance: A case of Small and Medium Enterprises s of Indonesia,
Azhar Susanto and Meiryani Meiryani, in International Journal of Energy Economics and Policy (2019)
Keywords: Environmental accounting information system, firm performance, environmental performance, Indonesia.

The Role of Management Accounting Systems, Energy Efficiency and Organizational Innovation in driving Competitive Advantage and Firm Performance,
Obsatar Sinaga, Djoko Roespinoedji, Mohd Mohd Saudi and Erlane K. Ghani, in International Journal of Energy Economics and Policy (2019)
Keywords: Management accounting system, energy efficiency, firm performance, Malaysia.

The Effect of Green Accounting Disclosure on the Firm Value of Listed Mining and Agriculture Companies in Southeast Asia Countries,
Kenny Fernando, Han Jocelyn, Frista Frista and Budi Kurniawan, in International Journal of Energy Economics and Policy (2024)
Keywords: Green Accounting Disclosure, Firm Value, Mining Reporting, Agriculture Reporting

Impact of financing decisions ratios on firm accounting-based performance: evidence from Jordan listed companies,
Feras Izzat Kasasbeh, in Future Business Journal (2021)
Keywords: Financing decisions ratios, Firm accounting-based performance, Jordan

OPTIMISING CORPORATE INVESTMENT DECISIONS AMONG SELECTED LISTED NON-FINANCIAL FIRMS IN NIGERIA THROUGH PROFITABILITY ACCOUNTING,
Adeniji, Y. A., in Multidisciplinary Journal of Management Sciences (2020)
Keywords: Corporate investment decisions; Listed non-financial firms and Profitability accounting.

Cash Flow and Profit Impact on Capital Account Liberalization-Investment Growth Nexus in Nigeria: An Aggregated Firm Case,
Okungbowa Ewere Florence O., in Economics and Business (2021)
Keywords: Capital Account Liberalization (capital movement), Cashflows, Firms, Investment, Profit

The Effect of the German Accounting Law Modernization Act on the Comparability of Private Local GAAP and IFRS Firms,
Christian Gross, in Schmalenbach Business Review (2016)
Keywords: BilMoG, IFRS, Comparability, Private firms, Accounting standards adoption

Corporate sustainability performance in the emerging market of Turkey: the role of accounting information quality and firm risk,
Ismail Kalash, in Journal of Economic and Administrative Sciences (2021)
Keywords: Corporate sustainability performance, Accounting information quality, Firm risk, Turkey

The role of Machiavellian personality, altruistic personality, religiosity, whistleblowing system, and accounting firm size in mitigating fraud intention,
Dwi Marlina Wijayanti, Yayu Putri Senjani and Wilda Farah, in Journal of Financial Crime (2023)
Keywords: Machiavellian, Altruism, Religiosity, Whistleblowing system, Accounting firm size, Fraud intention

The Role of Environmental Management Accounting in Mediating Green Innovation to Firm Value: Moderated by Quality Management,
Imam Hidayat, Hamdani Hamdani, Dirvi Surya Abbas, Nguyen Thanh Lam and Petty Aprilia Sari, in International Journal of Energy Economics and Policy (2024)
Keywords: Firm Value, Green Innovation, Environmental Management Accounting, Quality Management

Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship,
Martin Quinn, Martin R. W. Hiebl, Ken Moores and Justin B. Craig, in Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung (2018)
Keywords: Management accounting, Management control, Family business, Family firms

ACCOUNTING TACTICS AND THEORY OF FIRM,
M Schiff, in Journal of Accounting Research (1966)
Keywords: Agency conflicts, Theory of the firm, Reporting discretion

AN EMPIRICAL EXPLORATION OF COMPLEX ACCOUNTABILITY IN PUBLIC ACCOUNTING,
M Gibbins and Jd Newton, in Journal of Accounting Research (1994)
Keywords: Auditing, Public accounting firms, Accountability

An accounting examination of the long-run performance of Greek acquiring firms,
Michail Pazarskis, Katerina Lyroudi, Panagiotis Pantelidis and Petros Christodoulou, in International Journal of Financial Services Management (2011)
Keywords: mergers; acquisitions; financial ratios; post-merger performance; management; accounting; Greece; firm performance; M&As.

The relationships between Canadian firms' lobbying activities and their market and accounting performance,
Saidatou Dicko, in International Journal of Economics and Business Research (2023)
Keywords: lobbying activities; economic lobbying; environmental lobbying; social lobbying; multi-issue lobbying; firms; market and accounting performance.

The effectiveness of local government financial statement audit by public accounting firm,
Rifatul Fauzia, Dyah Setyaningrum and Dwi Martani, in International Journal of Trade and Global Markets (2022)
Keywords: audit quality; findings; time; public accounting firm; SAI; Supreme Audit Institutions.

The benefits of management accounting practices in manufacturing and service firms: a Finnish study,
Adebayo Agbejule and Jonna Huusko, in International Journal of Services, Economics and Management (2011)
Keywords: management accounting practices; performance measures; manufacturing; services; perceived environmental uncertainty; firm size; Finland.

Scale and scope economies in Korean accounting firms around Sarbanes-Oxley regulations,
Sang-Lyul Ryu and Jayoun Won, in Journal of Asian Economics (2022)
Keywords: Accounting firms; Economies of scale; Economies of scope; Sarbanes-Oxley Act (SOX); Translog cost function;

Detecting accounting fraud in family firms: Evidence from machine learning approaches,
Md Jahidur Rahman and Hongtao Zhu, in Advances in accounting (2024)
Keywords: Family firms; Accounting fraud detection; Machine learning; Artificial intelligence; Imbalanced ensemble learning;

The institutionalization of management accounting tools in family firms: the relevance of multiple logics,
Carmela Rizza and Daniela Ruggeri, in Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung (2018)
Keywords: Institutionalization, Family logic, Business logic, Management accounting, Family firm, Family business

Career growth opportunities and employee turnover intentions in public accounting firms,
Hossein Nouri and Robert J. Parker, in The British Accounting Review (2013)
Keywords: Career growth opportunities; Organisational commitment; Organisational prestige; Public accounting firms; Training effectiveness; Turnover intentions;

Public accounting firms' mix of service revenue and average productivity,
Magdy S. Farag and Rafik Z. Elias, in Managerial Auditing Journal (2012)
Keywords: Revenue mix, Audit fees, Productivity, CPA firms, Accounting, Auditing, Productivity rate

The post-SOX comparative dynamics of public accounting firm efficiency,
Ephraim Clark and Zhuo Qiao, in Accounting Research Journal (2021)
Keywords: Convergence, Efficiency, Business environment, Multi-stage data envelopment analysis (DEA), Public accounting firms

Accounting for the Growth and Financial Returns of Firms,
Selale Tuzel, Ayse Imrohoroglu and Monika Piazzesi, from Society for Economic Dynamics (2004)
Keywords: growth accounting, returns

Influence of management accounting change on performance of small entrepreneurial reorganising firms,
Erkki K. Laitinen, in International Journal of Management and Enterprise Development (2014)
Keywords: management accounting change; MAC; management accounting systems; very small firms; entrepreneurial firms; entrepreneurship; financial performance; moderating effects; contextual variables; Finland; reorganising firms; regression analysis; interaction variables; management control systems; organisational change.