Zobrazeno 1 - 10
of 40
pro vyhledávání: '"Sridhar Ramamoorti"'
Publikováno v:
Advances in Accounting Education: Teaching and Curriculum Innovations ISBN: 9781803827285
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::381d701b24d2f56cb43cf4bf9a0e06d9
https://doi.org/10.1108/s1085-462220220000026013
https://doi.org/10.1108/s1085-462220220000026013
Publikováno v:
Issues in Accounting Education. 36:87-118
To provide optimal learning and career outcomes for accounting graduates, we propose complementing competency-based frameworks of accounting education with the cultivation of relevant mindsets. Building on insights from research in cognitive psycholo
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::97953a7d3ee79742b1cc18e409621c7b
https://doi.org/10.2308/issues-19-066
https://doi.org/10.2308/issues-19-066
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b90fac87a351207d42bdd7453ca6c72e
https://doi.org/10.2139/ssrn.4205646
https://doi.org/10.2139/ssrn.4205646
Autor:
Sridhar Ramamoorti
Publikováno v:
Accounting Horizons. 32:201-209
SYNOPSIS For organizing my discussant response, I use the “input-process-output-outcomes” framework, where the PCAOB is part of the standard-setting infrastructure (input), the processes are its standard-setting activities, the standards eventual
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b7adc015df8861b447905ebfa03b7ea0
https://doi.org/10.2308/acch-10587
https://doi.org/10.2308/acch-10587
Publikováno v:
Journal of Management Accounting Research. 31:63-83
We examine the extent to which the 2013 COSO Internal Control—Integrated Framework (ICIF) succeeds in the goal to expand its application beyond a compliance framework. We do so by mapping the points of focus in the 2013 ICIF to the principles artic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::063daac8de66a8fb3e29adf5aae15134
https://doi.org/10.2308/jmar-51891
https://doi.org/10.2308/jmar-51891
Publikováno v:
Research in Accounting Regulation. 29:79-89
The relevance-measurability tradeoff is at the very heart of accounting and auditing; typically, what is most relevant to practitioners is also notoriously difficult to measure. When it comes to auditing, the measurement of the audit quality of an au
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b490d8ddd2920107adf59f09edc157ee
https://doi.org/10.1016/j.racreg.2017.04.009
https://doi.org/10.1016/j.racreg.2017.04.009
Publikováno v:
Journal of Forensic Accounting Research. 2:A31-A48
Previous research has called for examination of differences in the fraud profile between “predator” fraudsters (repeat offenders) and “situational” fraudsters (first-time offenders). Using data from nearly 2,800 fraud cases included in the As
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a1afdb12f3f61f84031074a73f01ac06
https://doi.org/10.2308/jfar-51747
https://doi.org/10.2308/jfar-51747