Zobrazeno 1 - 10
of 25
pro vyhledávání: '"Sanja Sever Mališ"'
Publikováno v:
Management : Journal of Contemporary Management Issues, Vol 27, Iss 1, Pp 287-308 (2022)
Nowadays, more than ever, stakeholders are demanding that additional information are disclosed in addition to financial information as part of corporate reporting. This need is being recognized by regulators, who have begun to enact laws requiring la
Externí odkaz:
https://doaj.org/article/c46f3df2451540fbad7665ae32f90ab1
Publikováno v:
Ekonomski Vjesnik, Vol 35, Iss 2, Pp 383-396 (2022)
Purpose: The main purpose of this paper is to develop a further understanding of professional accountants’ attributes and professional skills required by employers. This paper analyses the requirements of the labour market of the Republic of Croati
Externí odkaz:
https://doaj.org/article/14ba8096b5c34dc29bbcc5247a124709
Autor:
Sanja Sever Mališ
Publikováno v:
Audit Financiar, Vol 12, Iss 143, Pp 1213-1226 (2016)
The audit reform in the EU had as a consequence the adoption of the new regulatory framework. The European Parliament adopted Directive 2014/56/EU amending the Directive 2006/43/EC on statutory audit in the EU and the EU Regulation No. 537/2014 conta
Externí odkaz:
https://doaj.org/article/4c8a55a422ff44acb6fe6ebcd089fdb6
Autor:
Sanja Sever Mališ, Mateja Brozović
Publikováno v:
Ekonomski Vjesnik, Vol 28, Iss 2, Pp 339-356 (2015)
Statutory audit is designated to protect the public interest and has a significant impact on the overall economy. There are concerns that the Big Four audit firms have become too dominant and that the collapse of one of these firms would disrupt the
Externí odkaz:
https://doaj.org/article/1f0d22c391a740dfb6581ea35b9e8e86
Publikováno v:
Business Systems Research : International journal of the Society for Advancing Innovation and Research in Economy
Volume 13
Issue 2
Volume 13
Issue 2
Background: The Covid-19 pandemic has changed the digitalisation level of education. Many institutions had some knowledge and practical background in delivering lectures online. Some countries apply a top-down digitalisation approach driven by policy
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::271c5420882c1bc67204b6679c1239a9
https://hrcak.srce.hr/file/413574
https://hrcak.srce.hr/file/413574
Autor:
Mateja Brozović, Sanja Sever Mališ
Accounting treatment of research and development (R&D) costs has been the subject of debate and disagreement for decades, with no solution or regulatory harmonization in sight. The reasons do not lie in the treatment of research costs, because everyo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::70c5a3b0de9e8c2c5c1be83cfc47e2d6
https://doi.org/10.1109/temscon-eur52034.2021.9488614
https://doi.org/10.1109/temscon-eur52034.2021.9488614
Autor:
Ivana Mamić Sačer, Sanja Sever Mališ
The hotel industry, among others, has been affected by the COVID-19 pandemic. The effect of the pandemic can be noticed through financial statements. The aim of the chapter is to analyse how the COVID-19 pandemic has affected the financial position a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::88bbee9adf6d0dec2c257893d3a4b996
https://doi.org/10.4018/978-1-7998-8231-2.ch001
https://doi.org/10.4018/978-1-7998-8231-2.ch001
External audit of financial statements plays a key role in achieving transparent financial reporting, since its purpose is to provide reasonable assurance that the presented financial statements are free of material misstatements due to fraud or erro
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a20cd0b130a1f9447f33f07f63dbefbb
https://doi.org/10.4018/978-1-7998-4390-0.ch012
https://doi.org/10.4018/978-1-7998-4390-0.ch012
The paper subscribes to a current concern related to audit profession and auditing practices during pandemic times and has a two- fold objective. The first one gravitates around performing a review of the recent official opinions in the field of audi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::14e28dae33546dc61592b210ba623961
https://doi.org/10.2478/9788395815072-092
https://doi.org/10.2478/9788395815072-092
Publikováno v:
Ekonomski pregled
Volume 70
Issue 3
Volume 70
Issue 3
Usually the most important role of language is to facilitate communication, which often proves challenging if the used terminology is inconsistent, complex or not understandable. These issues may especially affect specific language that is characteri
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e6e5e111517959a6eb3097fbe0357ca3
https://hrcak.srce.hr/file/321061
https://hrcak.srce.hr/file/321061