Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Christopher Hodgdon"'
Publikováno v:
Journal of International Education in Business. 16:152-166
Purpose This study aims to leverage the Unified Theory of Acceptance and Use of Technology framework developed by Venkatesh et al. (2003) to explore the factors influencing faculty willingness and acceptance of online teaching at a major Saudi Arabia
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6dd1ee75668078b071a9f31a8c73a8dd
https://doi.org/10.1108/jieb-12-2021-0109
https://doi.org/10.1108/jieb-12-2021-0109
Autor:
Susan B. Hughes, Christopher Hodgdon
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 26:28-46
Following the 2005 EU adoption of IFRS, several studies noted that some companies omitted a separate disclosure of key judgments and estimation uncertainty within the notes to the financial statements, and other companies limited their separate discl
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::58d7d4c5dfc438998218b8af201f3491
https://doi.org/10.1016/j.intaccaudtax.2016.02.002
https://doi.org/10.1016/j.intaccaudtax.2016.02.002
Publikováno v:
Issues in Accounting Education. 30:251-274
In this paper we discuss the challenges of teaching U.S. GAAP and IFRS side by side. We then focus on one particular challenge of teaching both the more detailed U.S. standards and the less specific IFRS: the likelihood that students will “anchor
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6c2fd8e09d955ac18473d2fcd98f23b8
https://doi.org/10.2308/iace-51162
https://doi.org/10.2308/iace-51162
Publikováno v:
Research in Accounting Regulation. 23:149-159
During 2008 the SEC increased its focus on the need for additional disclosures by banks and financial institutions, and issued specific guidance on disclosures of fair value estimates in the Management’s Discussion and Analysis (MDA it is more diff
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ea1e5eea4826b204493949d1cb353680
https://doi.org/10.1016/j.racreg.2011.06.010
https://doi.org/10.1016/j.racreg.2011.06.010
Publikováno v:
Accounting Education. 20:415-439
International Financial Reporting Standards (IFRS) are principles-based accounting standards that provide less prescriptive, interpretive and implementation guidance than do some national standards...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0c2914a18a483bb04c79107e8d3e4e3c
https://doi.org/10.1080/09639284.2011.589587
https://doi.org/10.1080/09639284.2011.589587
Publikováno v:
The International Journal of Accounting. 44:33-55
We examine the impact of auditor choice on IFRS compliance under the assumption of strict exogeneity of auditor choice. Our results reveal that compliance is positively related to auditor choice after controlling for firm size, profitability, leverag
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55d32698bef22f6f3c7973185aa784d5
https://doi.org/10.1016/j.intacc.2008.12.003
https://doi.org/10.1016/j.intacc.2008.12.003
Publikováno v:
Networks and Spatial Economics. 11:23-41
This paper investigates the application of linear regression models and modeling techniques in predicting freight generation at the national level within the U.S. Specifically, the paper seeks to improve the performance and fit of linear regression m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::488c2c73bc2afd4579c5029786e46f09
https://doi.org/10.1007/s11067-008-9079-2
https://doi.org/10.1007/s11067-008-9079-2
Publikováno v:
Journal of International Accounting, Auditing and Taxation. 17:1-13
We investigate the relationship between analysts’ earnings forecast errors and firm compliance with the disclosure requirements of International Financial Reporting Standards (IFRS). Using a comprehensive disclosure index of selected IFRS for which
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f2cd84ac7b2f4f11fde020467af5baa4
https://doi.org/10.1016/j.intaccaudtax.2008.01.002
https://doi.org/10.1016/j.intaccaudtax.2008.01.002