美国科研出版社期刊
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作者:Eleftherios Aggelopoulos
来源:[J].Open Journal of Accounting, 2017, Vol.06 (01), pp.1-10Scientific Research Publishing
摘要:The aim of this paper is to present a framework to bank valuation based on two generally acceptable valuation models that are not specific to banks: the model of discounted Equity Cash Flow to Equity (ECF) and the model of discounted Residual Income (RI). As emphasized by Ko...
作者:Ting-Kai Liu
来源:[J].Open Journal of Accounting, 2017, Vol.06 (02), pp.11-32Scientific Research Publishing
摘要:Accountingis the “language of business”, which records how our society works from themonetary aspect. Just like mathematics and science, accounting is one of thesubjects that help people understand the world. However, accounting is notexplained in a way that can be easily un...
作者:Jingwen Nie
来源:[J].Open Journal of Accounting, 2017, Vol.06 (02), pp.43-51Scientific Research Publishing
摘要:The long-term developmentof enterprises not only need the escort of internal control, but also can’t dowithout the monitoring and early warning of internal audit. The relationshipbetween internal control and internal audit is simple and mysterious. When the companyinternal c...
作者:Honghui Zhang
来源:[J].Open Journal of Accounting, 2017, Vol.06 (03), pp.82-94Scientific Research Publishing
摘要:This paper uses the empirical data of listed companies in China from 2007 to 2013 to examine the relationships between abnormal audit fees and accruals (audit quality), and tries to find out the mechanism and the consequences of abnormal audit fees affecting accruals (audit quali...
作者:Elena Dobre
来源:[J].Open Journal of Accounting, 2017, Vol.06 (03), pp.95-101Scientific Research Publishing
摘要:This paper aims at improving audit practices, at least, for our national auditpractitioners. Such possibilities are discussed as case study regarding an auditof a public entity as a related party (relationship & transactions) with a privatecompany. This reveals a fraud risk ...
作者:Siheng Liu
来源:[J].Open Journal of Accounting, 2017, Vol.06 (02), pp.52-70Scientific Research Publishing
摘要:Theexisting literature about determinants of audit fee finds that thosecharacteristics of a firm that conveys the “highquality” signal to the market can obtain higher audit fees. These studies ignore the differencesamong auditors, which are contradicted with individual audit...
作者:Suzanne Charbaji
来源:[J].Open Journal of Accounting, 2017, Vol.06 (03), pp.71-81Scientific Research Publishing
摘要:The aim of this paper is to conduct market segmentation of Arab banks and suggest a model to classify them into cohesive segments on the basis of their financial ratios as a guideline for future consolidation. Twelve financial ratios taken from Bankscope Database have been r...
作者:Yinlin Ou
来源:[J].Open Journal of Accounting, 2017, Vol.06 (02), pp.33-42Scientific Research Publishing
摘要:Under the informationasymmetrical theory, the Chinese securities analysts are affected by manybenefit factors, so the purpose of the study is trying to figure out what benefit elements and how toaffect analysts’ earnings forecasts. Using data from 2012 to 2015, the author cr...
作者:Rima Charbaji El-Kassem
来源:[J].Open Journal of Accounting, 2017, Vol.06 (04), pp.103-111Scientific Research Publishing
摘要:Purpose : The aim of this paper is to investigate the main determinants of banks’ profitability and answer the question “what is the effect of liquidity and risk variables on the explained variation of banks’ performance in Qatar?” Design/methodology/approach : A sample...
作者:Frendy
来源:[J].Open Journal of Accounting, 2018, Vol.07 (01), pp.42-72Scientific Research Publishing
摘要:The 2006 dissolution of PwC ChuoAoyama significantly changed market share composition of Japanese audit firms which marked the transition from Big 4 period to Big 3 period. This study aims to investigate audit market pricing competitiveness between Big N and non-Big N auditors us...

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