Zobrazeno 1 - 10
of 32
pro vyhledávání: '"H Gin Chong"'
Autor:
Saddam A. Hazaea, Mosab I. Tabash, Abdul Aziz Abdul Rahman, Saleh F. A. Khatib, Jinyu Zhu, H Gin Chong
Publikováno v:
Emerging Science Journal, Vol 6, Iss 0, Pp 71-86 (2022)
This study aims to identify the impact of COVID-19 on audit quality based on the investigation of three auditing aspects, namely: audit fees, audit procedures, and auditors' salaries in Saudi Arabia and Yemen. For data collection, fifty-five (55) que
Externí odkaz:
https://doaj.org/article/5a44fea731ec4f6998f00bdd05e43618
Autor:
Henry Huang, H. Gin Chong
Publikováno v:
International Journal of Law and Management, 2016, Vol. 58, Issue 2, pp. 231-244.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJLMA-03-2015-0012
Autor:
Mawih Kareem Al Ani, H. Gin Chong
Publikováno v:
SSRN Electronic Journal.
This paper examines the impact of accounting conservatism and auditing conservatism on earnings quality. Four proxies were used to measure earnings quality; persistence, accrual quality, value relevance and smoothness. We use the published annual rep
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::afb36224c1496afd3b432c7d09c5aaf4
https://doi.org/10.2139/ssrn.3808383
https://doi.org/10.2139/ssrn.3808383
Autor:
David Mathuva, H. Gin Chong
Publikováno v:
Journal of Financial Regulation and Compliance. 26:246-270
Purpose This paper aims to utilize institutional theory to examine the impact of the 2008-2010 regulatory reforms on compliance with mandatory disclosures by savings and credit co-operatives (SACCOs) in Kenya. Design/methodology/approach Two-stage le
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::40ea8003cd3d5396b4c3b148a2b10414
https://doi.org/10.1108/jfrc-04-2016-0036
https://doi.org/10.1108/jfrc-04-2016-0036
Autor:
H. Gin Chong
Publikováno v:
Journal of Corporate Accounting & Finance. 24:47-53
High-profile fraud cases have continued to make the news over the past few years. But exactly what are auditors' responsibilities when it comes to detecting fraud? The author of this article reveals that the auditing profession has come full circle-f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c03f1d7df611b9c6b37dbf44e65f062a
https://doi.org/10.1002/jcaf.21829
https://doi.org/10.1002/jcaf.21829
Publikováno v:
International Journal of Accounting & Information Management. 20:78-93
PurposeThe purpose of this paper is to examine whether commercial banks manage earnings through their use of Level 3 valuation under The Statement of Financial Accounting Standards No. 157 (FAS 157), Fair Value Measurements. To achieve this goal, the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::28a736ec006de4df4eb468c9bf778fe1
https://doi.org/10.1108/18347641211201090
https://doi.org/10.1108/18347641211201090
Autor:
H. Gin Chong
Publikováno v:
Advances in Accounting. 25:81-88
A parent firm has many choices when it comes to selecting the indicators for measuring performance of its international joint ventures (IJVs). This paper identifies the indicators, discusses the reasons and factors that influence these choices. Semi-
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::db33bbff950c33fc6bb1982e3823868f
https://doi.org/10.1016/j.adiac.2009.02.007
https://doi.org/10.1016/j.adiac.2009.02.007
Autor:
H. Gin Chong
Publikováno v:
Journal of Corporate Accounting & Finance. 19:49-54
The Chinese auditing standards have undergone many changes in recent years. These changes intend to harmonize the internal auditing practices with the international auditing approaches. The speed of transformation is remarkable. Despite this, there r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3e3ac50d5db8f805a43c9b48c44942d5
https://doi.org/10.1002/jcaf.20433
https://doi.org/10.1002/jcaf.20433
Autor:
H. Gin Chong
Publikováno v:
Journal of Corporate Accounting & Finance. 18:41-44
Income smoothing is an active manipulation of earnings toward a predetermined target. Some smoothing devices can affect cash flow. The author discusses current income-smoothing strategies and tackles the issue of whether they are ethical. © 2006 Wil
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a169d0ab1b2d33fdafcd877a11635231
https://doi.org/10.1002/jcaf.20261
https://doi.org/10.1002/jcaf.20261
Autor:
Venancio Tauringana, H. Gin Chong
Publikováno v:
Journal of Applied Accounting Research. 7:74-107
This paper reports the results of an investigation into the neutrality of the narrative discussion of financial performance and position, as evidenced in 179 annual reports of UK listed companies. Neutrality of narrative discussion was determined by
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a5d9420b92a4b75c473f2e4d1ab992f5
https://doi.org/10.1108/96754260480001035
https://doi.org/10.1108/96754260480001035