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Ali Mahmoud Alrabei
The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian So...
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Wei Jiang, Yandong Wang, Zhengan Xiong, Xiaoqing Song, Yi Long and Weidong Cao
The development of location-based services facilitates the use of location data for detecting urban events. Currently, most studies based on location data model the pattern of an urban dynamic and then extract the anomalies, which deviate significantly f...
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Francesco Cavazza, Francesco Galioto, Meri Raggi and Davide Viaggi
Several studies address the topic of Information and Communication Technologies (ICT) adoption in irrigated agriculture. Many of these studies testify on the growing importance of ICT in influencing the evolution of the sector, especially by bringing dow...
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Arianna S. Pinello, Ara G. Volkan, Justin Franklin, Michael Levatino, Kimberlee Tiernan
Audit Quality Indicators (AQIs), as defined by the Center for Audit Quality, include four different elements:firm leadership and tone at the top; engagement team knowledge, experience, and workload; monitoring; and auditor reporting. AQIs are quantitativ...
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Henny N. Tambingon,Winwin Yadiati,Ccecilia Lelly Kewo
Pág. 262 - 268
The purpose of this study to determine factors influencing the quality of financial reporting local government in Indonesia. The factor studied consist of commitment apparatus, role of internal audit, and accounting information system. The sa...
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Jamal Barzegari Khanagha,Tahere Parvare
Pág. 225 - 232
Regarding the expansion of economic activities, today,development of financial markets and stimulation of investment in capital markets, especially in Stock Exchange by natural and legal persons,are the most important tools to make the right decisions an...
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Hasyyati Yusrina,Mukhtaruddin Mukhtaruddin,Luk Luk Fuadah,Zunaidah Sulong
Pág. 433 - 447
The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior stan...
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Ahmed Yousif Adam ismael
Pág. 283 - 291
Creative accounting plays a significant role in financial reporting but it has been negatively correlated that means more managers involved in it may decrease the value of financial information, this study aims to shed light on the impact of Creative Acc...
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Anando Iphan Kosegeran,Lintje Kalangi,Heince Wokas
Pág. 178 - 190
This research is motivated by the fact that the financial statements of local government in Fiscal Year 2008 through Fiscal Year 2012, getting Disclaimer opinion of the Audit Board of the Republic of Indonesia Representatives of the Province of North Sul...
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Imelda Latjandu,Lintje Kalangi,Jantje J. Tinangon
Pág. 98 - 109
This research aims to analyze the influence of organization commitment, human resources competence, utilization of information technology, and the effectiveness of internal control to quality of government financial statement at Talaud Island Regency Gov...
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