Items where Division is "Departemen Akuntansi" and Year is 2019

Article

Strategic thinking and accounting: potentials and pitfalls from a managerial perspective.

Can organizational identification mitigate the CEO horizon problem?

Analyst rounding of EPS forecasts and stock recommendations.

Accounting for crime in the neoliberal world.

Microaccountability and biopolitics: Microfinance in a Sri Lankan village.

The legitimation of corporate tax minimization.

The use of a single budget or separate budgets for planning and performance evaluation.

The use of a single budget or separate budgets for planning and performance evaluation.

Development of visual predictive checks accounting for multimodal parameter distributions in mixture models.

Accounting Ethics and the Fragmentation of Value.

Accounting and passionate interests: The case of a Swedish football club.

Performance measurement systems as generators of cognitive conflict in ambidextrous firms.

‘Leveling the playing field’ when ranking accounting-education authors.

Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder NGO accountability relations.

Constituting the governable NGO: The correlation between conduct and counter-conduct in the evolution of funder-NGO accountability relations.

Enhancing auditors' critical thinking in audits of complex estimates.

Enhancing auditors' critical thinking in audits of complex estimates.

Misclassification of audit-related fees as a measure of internal control quality.

Audit partner independence and business affiliation: evidence from Taiwan.

Audit partner independence and business affiliation: evidence from Taiwan.

Accounting comparability, financial reporting quality, and the pricing of accruals.

The effects of measurement basis and slack benefits on honesty in budget reporting*.

The effects of measurement basis and slack benefits on honesty in budget reporting.

Across the great divide: a literature review of management accounting and operations management at the shop floor.

How ex-auditors remember their past: The transformation of audit experience into cultural memory.

Valuation-based Accounting Research: Predominance of the Clean Surplus Valuation Model.

Subordinate perceptions of the superior and agency costs: Theory and evidence.

An exploratory study of factors affecting the longevity of manufacturing operations offshore.

Intangible assets – insights from a literature review.

Factors that influence the perceived use of the internal audit function's work by executive management and audit committee.

To speak or not to speak the language of numbers: accounting as ventriloquism.

Backstage and frontstage interactions in management accountants' identity work.

Backstage and frontstage interactions in management accountants' identity work.

Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map.

Materiality judgments in an integrated reporting setting: The effect of strategic relevance and strategy map.

Agency costs of free cash flow and conditional conservatism.

Derivative accounting and financial reporting quality: A review of the literature.

Unobservable transfer price exceeds marginal cost when the manager is evaluated using a balanced scorecard.

Convergence to IFRS, accounting quality, and the role of regional institutions: evidence from China.

How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices.

How fair value is both market-based and entity-specific: The irreducibility of value constellations to market prices.

The value relevance of timely information: The case of comparable store sales growth.

Accounting conservatism, business strategy, and ambiguity.

Accounting conservatism, business strategy, and ambiguity.

Accounting for missing data in statistical analyses: multiple imputation is not always the answer.

Ego depletion and auditors’ JDM quality.

Integrating strategic environmental assessment and material flow accounting: a novel approach for moving towards sustainable urban futures.

The effect of gender and firm identification on auditor pre-negotiation judgments.

Audits of the largest clients by industry.

Are Audit Committees more challenging given a specific investor base? Does the answer change in the presence of prospective critical audit matter disclosures?

Budget formality and informality as a tool for organizing and governance amidst divergent institutional logics.

Reducing Accounting Aggressiveness with General Ethical Norms and Decision Structure.

Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany.

Accrual anomaly and mandatory adoption of IFRS: Evidence from Germany.

Visualising economic crises using accounting models.

Leases on balance, a level playing field?

Are CFO debt-like compensation incentives associated with financial reporting quality?

Estimating risk of encapsulating peritoneal sclerosis accounting for the competing risk of death.

Evaluating the effect of industry specialist duration on earnings management.

Effects of auditor-provided tax services on book-tax differences and on investors' mispricing of book-tax differences.

Assembling performance measurement through engagement.

Cross-acceleration and the relationship between board independence and bond yield spreads.

Cross-acceleration and the relationship between board independence and bond yield spreads.

Intangible assets – insights from a literature review.

Bright lines vs. blurred lines:When do critical audit matters influence investors' perceptions of management's reporting credibility?

Are long-tenured CEOs rent seekers? Analysis of cash compensation and post disposal performance.

How does the type of equity compensation of audit committee affect audit fees?

Direct and substitution effects of regulations impacting the scope for classification shifting.

Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes.

Effects of individual task-specific experience in audit committee oversight of financial reporting outcomes.

The use of made-up users.

Sales order backlog and corporate social responsibility.

Auditor objectivity as a function of auditor negotiation self-efficacy beliefs.

Auditor objectivity as a function of auditor negotiation self-efficacy beliefs.

Managing systemic uncertainty: The role of industry-level management controls and hybrids.

Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”.

Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”.

Cost-Effectiveness Analysis of Lung Cancer Screening Accounting for the Effect of Indeterminate Findings.

Transformation of accounting through digital standardisation Tracing the construction of the IFRS Taxonomy.

How accountability type influences information search processes and decision quality.

Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory.

Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory.

Informational environments and the relative information content of analyst recommendations and insider trades.

Informational environments and the relative information content of analyst recommendations and insider trades.

The role of organizational forms in nonprofit firms' real earnings management: Evidence from nonprofit hospitals in Taiwan.

The role of organizational forms in nonprofit firms' real earningsmanagement: Evidence from nonprofit hospitals in Taiwan.

Trust and firm performance: A bi-directional study.

Trust and firm performance: A bi-directional study.

The association between fair value measurements and banks' discretionary accounting choices1.

Nexus of Knowledge Transfer, Green Innovation and Environmental Performance: Impact of Environmental Management Accounting.

The classroom as a community of interpretation Discussing earnings management practices as more than solely purposeful interventions.

Determining the Level of Accounting Conservatism through the Fuzzy Logic System.

Book

INVESTING IN PEOPLE : Financial Impact of Human Resource Initiatives Third Edition.

IT Auditing Using Controls to Protect Information Assets, Third Edition.

ENVIRONMENTAL ACCOUNTING, SUSTAINABILITY & ACCOUNTABILITY.

FINANCIAL ACCOUNTING AND REPORTING 19th Edition.

Blockchain, Artificial Intelligence and Financial Services : Implications and Applications for Finance and Accounting Professionals.

Audit and Accounting Guide : State and Local Governments.

Thesis

BUDAYA NASIONAL, PERTUMBUHAN SOSIAL EKONOMI, DAN RISIKO KECURANGAN.

PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, SERTIFIKASI ISO 14001, DAN PENGUNGKAPAN EMISI KARBON (Studi Empiris pada Perusahaan yang Mengungkapkan Sustainability Report dan terdaftar di BEI pada tahun 2015-2017).

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI CARBON EMISSION DISCLOSURE (Studi Empiris pada Perusahaan Non-keuangan yang Mengeluarkan Sustainability Report dan terdaftar di BEI tahun 2014-2016).

PENGARUH BESARAN DEWAN KOMISARIS, INDEPENDENSI DEWAN KOMISARIS, KEAHLIAN KOMITE AUDIT, DAN WHISTLEBLOWING SYSTEM TERHADAP KUALITAS LABA.

PENGARUH PENGELUARAN PEMERINTAH SEKTOR PENDIDIKAN, KESEHATAN, DAN JUMLAH PENDUDUK MISKIN TERHADAP INDEKS PEMBANGUNAN MANUSIA DI INDONESIA TAHUN 2010-2018.

PENGARUH KETERLIBATAN DEWAN KOMISARIS TERHADAP KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2015-2017).

PENGARUH AKUNTABILITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) TERHADAP TINGKAT KORUPSI PEMERINTAH DAERAH DI INDONESIA: STUDI KASUS PADA PEMERINTAH KABUPATEN BATANG.