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经济系数在方案决策中的应用 被引量:3
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作者 李芳芹 朱彤 +1 位作者 谢洪 吴家正 《电站系统工程》 2000年第5期275-277,共3页
提出一种对用能系统进行热经济性决策的经济系数法。利用会计法定量分析了某工厂中的一道工序系统,计算出其经济系数,利用分析法指出其薄弱环节,依据经济系数评价其损费与非能量费的比例大小。
关键词 Yong经济系数 会计统计法 方案决策 用能系统
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Determining of Employee Frauds in Forensic Accounting: A Research on Forensic Cases in the City of Kars in Turkey
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作者 Duygu Anil Keskin Seyhan Goksu Ozturk 《Journal of Modern Accounting and Auditing》 2013年第6期729-738,共10页
Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is ex... Discovering and preventing the frauds which affect the business organizations negatively require a greater degree of specialism. Detecting a fraud in the organizations is very hard, because not only such a fraud is exercised by the people who have deep professional knowledge, but they also use some peculiar methods to hide their tricky activities. Therefore, it is obvious that it is necessary to have the fraud examiners and especially fraud auditors who should have deep professional knowledge and experience. The aim of this study is to give some general information about employee fraud, which targets the different functions of the companies, takes many forms, and reaches important levels in recent years, in qualitative point. In this study, firstly, forensic accounting is a highly dynamic area in nowadays which is related to fraud auditing and its profession, and its search area of frauds and employee frauds subjects have been reviewed. Finally, qualitative data were collected about fraud incidents which had occurred and been sent to the court in the province of Kars in Turkey. Actual case analysis method has been used in this study. The obtained data have been analyzed by using Statistical Package for the Social Sciences (SPSS) 17 statistics package program. Results of the study have been discussed and interpreted in details. 展开更多
关键词 forensic accounting M41 FRAUD M49 fraud detection M42 employee frauds
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Perceptions on the Effects of Auditor-Client Relationship upon Audit Quality and Auditor Independence: Evidence from Bahrain
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作者 Hussein Khasharmeh Abdulqawi A. Hezabr 《Journal of Modern Accounting and Auditing》 2016年第10期495-508,共14页
The study aims to focus upon the association between the auditors and companies by indicating how this association affects the quality of audit and auditor independence in a developing country (the case of Bahrain).... The study aims to focus upon the association between the auditors and companies by indicating how this association affects the quality of audit and auditor independence in a developing country (the case of Bahrain). To achieve these objectives, a questionnaire was developed and distributed to respondents from audit firms in Bahrain. Descriptive statistics were used to analyse the influence of auditor-client association upon quality of audit and auditor independence and how audit quality and auditor independence are improved was also explored in the study. The results show that all the questions (1-8) in the questionnaire impair both audit quality and auditor independence with the means ranging from 3.6000 to 4.0364 with an average mean of 3.7212. According to the measurement scale, any item with a mean of 3.50 or more is acceptable, and since all the influences are above 3.50, they are all acceptable. Regarding how auditor-client relationship (or long tenured auditor) would improve both quality of audit and auditor independence, the results show that all the questions (9-17) would improve both audit quality and auditor independence with the means ranging from 3.6364 to 4.0727 with an average of 3.8646, which are acceptable. These results confirm statistically that there is a significant relationship between the auditor long-term tenure and audit quality and auditor independence, so the null hypothesis (H0) is rejected and the alternative hypothesis is accepted. Simple regression analysis is employed to test the hypothesis of the study and its significance. The results show that (H0) hypothesis is not significant. Therefore, the alternative hypothesis (H1) is significant at p 〈 0.005, which means that there are differences in viewpoints among respondents and the p-value obtained is 0.044 which is less than the significant value of p 〈 0.05. These results confirm the hypothesis that a significant relationship exists between the auditor long-term tenure and quality of audit and auditor independence. 展开更多
关键词 audit tenure audit quality partner tenure Bahrain Central Bank of Bahrain (CBB) auditor-clientrelationship Gulf Cooperation Council (GCC)
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