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pro vyhledávání: '"James C. Gaa"'
Autor:
James C. Gaa
Publikováno v:
Business Ethics Quarterly. 28:355-359
Publikováno v:
The Accounting Review. 85:1817-1820
Autor:
James C. Gaa
Publikováno v:
Journal of Business Ethics. 90:179-197
One of the fundamental principles of good corporate governance is transparency, i.e., the disclosure of private information to external stakeholders, so that they may make judgments and decisions relating to the corporation. Equally important, but le
Publikováno v:
Accounting Perspectives. 7:41-56
In June 2006, shortly after the Accounting Standards Board (AcSB) announced that Canada would be adopting International Financial Reporting Standards (IFRS), the Canadian Academic Accounting Association sponsored a session entitled “International F
Autor:
James C. Gaa
Publikováno v:
Wiley Encyclopedia of Management
Audits are examinations of information for the purpose of evaluating its reliability. The information in question may be financial or nonfinancial, and may be intended for users of information who are either internal or external to the organization.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2bbf480fe383eb052cc2b2a4178632cc
https://doi.org/10.1002/9781118785317.weom020098
https://doi.org/10.1002/9781118785317.weom020098
Autor:
James C. Gaa
Publikováno v:
The International Journal of Accounting. 41:440-445
Publikováno v:
Business Ethics Quarterly. 15:363-383
According to a widely credited model in the business ethics literature, ethical decisions are a function of two kinds of factors, personal (individual) and situational, and these factors interact with each other. According to a contrary view of decis
Autor:
James C. Gaa
Publikováno v:
Business Ethics Quarterly. 14:349-354
This special issue of Business Ethics Quarterly was organized for two reasons. First, the academic fields of business ethics and accounting ethics have developed without close theoretical or empirical connections. This is the case even though the pro
Autor:
James C. Gaa
Publikováno v:
Critical Perspectives on Accounting. 2:83-107
The actions of members of the auditing profession in the US are constrained by two types of regulation: government regulation, through the Securities and Exchange Commission and the Congress; and self-regulation, through the American Institute of Cer
Autor:
James C. Gaa
Publikováno v:
Contemporary Accounting Research. 6:427-431
The auditor's report is the essence of his or her function. Therefore, the methodology of audit decision making — specifically, the logic of the auditor's decision to publish a report on a client's financial statements — is an extremely important