Identifying key factors for adopting artificial intelligence-enabled auditing techniques by joint utilization of fuzzy-rough set theory and MRDM technique by Kuang-Hua Hu, Fu-Hsiang Chen, Ming-Fu Hsu, Gwo-Hshiung Tzeng

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Serbest muhasebeci mali müşavirlerin muhasebenin temel kavramlarına ilişkin farkındalık düzeylerinin değerlendirilmesi: Yozgat ili örneği by Nurettin Özdemir

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Goodwill impairment testing under IFRS before and after the financial crisis: evidence from the UK large listed companies by Renato Camodeca, Alex Almici, Matteo Bernardi

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Beauty is in the eye of the employer: Labor market discrimination of accountants by Offer Moshe Shapir, Zeev Shtudiner

“…This research investigates labor market discrimination based on physical appearance in Israel’s Certified Public Accountant firms. Using a survey questionnaire, we showed that accountants in managerial positions prefer to hire more physically attractive candidates. …”
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Product-market competition, internal control quality and audit opinions. Evidence from Chinese listed firms by Ling Zhang, Wen Chen, WUN HONG SU

“…The empirical results reveal that (1) the better the quality of the internal control of listed firms is, the more likely a certified public accountant will be to issue a unmodified opinion; (2) the product-market competition is positively associated with unmodified opinions; (3) the product-market competition weakens the positive relation between the quality of the internal control of listed firms and the likelihood that a unmodified opinion will be issued by a certified public accountant; and (4) the significant impact of product-market competition on the relation between internal control quality and unmodified opinions exists only in non-monopoly industries.…”
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PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP INDEPENDENSI AUDITOR (Studi pada Kantor Akuntan Publik di Surabaya) by Drs. Ec. Hanny Wurangian, M.Si., Ak., Dr. Muslich Anshori, M.Sc., Ak.

“…Public accountant role and it position is creticized by society, especially for some cases involved large company and big certified public accountant, such happened in United States few years ago. …”
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From the corporate social responsibility reporting to the integrated reporting: the case of Sabaf S.p.a by Renato Camodeca, Alex Almici

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Use of analytical procedures in small and medium sized audit firms: a descriptive study in Singapore. by Chong, Fee Foong., Ho, Yun., Chiam, Tak Shen.

“…This study describes and compares the role, extent of use, perceived effectiveness and efficiency of APs by auditors in a small- (Firm S) and a medium-sized (Firm M) certified public accountant (CPA) firms in Singapore. It also provides an understanding on the information used, techniques employed and the type of approach that auditors from these firms take in performing APs.…”
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Engaging of CPA firms : the selection process and evaluative criteria by Leong, Janice Chui Ping, Pua, Eeli Beng Koon, Tan, Mui Leng

“…This research sets off to find out how client firms go about selecting their Certified Public Accountant (CPA) firms- who are involved in the selection process, how influential each member is and what qualities they look out for in their CPAs. …”
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The Relation between Accounting earnings’ Timeliness and Conservatism with Firm size and Auditor size by Hamid khaleghimoghadam, Mostafa Ahmadkhanbeigi

“…On the other hand we find that there is no significant difference between accounting earnings of firms which are audited by Audit organization compare to firms audited by members of Iranian Association of Certified Public Accountant (IACPA).…”
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Understanding the Intentions of Accounting Students to Pursue Career as a Professional Accountant by Kiky Srirejeki, Saras Supeno, Agus Faturahman

“…The results of this research are expected to give insights to university’s accounting department and professional bodies such as Institute of Indonesia Chartered Accountant and Institute of Certified Public Accountant to formulate strategies to achieve the desired number of accountants in Indonesia. …”
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Ownership balance, supervisory efficiency of independent directors and the quality of management earnings forecasts by Yunling Song, Xinwei Ji, Chi-Wen Jevons Lee

“…Directors with certified public accountant (CPA) expertise significantly improve the precision of management forecasts. …”
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Studying the Feasibility of Implementing Baldrige Model as an Evaluation Measurement and Excellence Criteria (A Case Study: Municipalities of Fars Province) by Gh. Mahdavi, H. R. Hajeb

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The Examination of Managers’ Attitudes toward the Quality of Financial Reports (Case Study: Fars Province University of Medical Sciences) by Gh. Mahdavi, M. H. Maher

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Determinants Of Cloud Accounting Adoption Intention: The T.O.E, D.O.I and T.A.M. Models by Ismail Ouaadi, Mohammed El Haddad

“…It is based on a research model developed on the basis of three theoretical frameworks (TOE, DOI, and TAM) used to investigate the factors impacting the adoption intention of Cloud Ac-counting solutions by accounting professionals (with a total number of respondents of 96 and composed by chartered accountant, certified public accountant, and accountant). Results – The results of this study show that some variables have an impact on the inten-tion to adopt Cloud Accounting, such as the purpose of usage, motivation, remote reporting, and size of the firm, while other variables have no influence such as professional category and flexibility. …”
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A Study of Risk-Based Auditing Obstacles by Seyed Mansour Yazdaniyan, Mohsen Dastgir

“…The questionnaires were distributed between Iranian certified public accountants who were partners or directors of audit firms and audit organizations member of Iranian certified public accountant institute. …”
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Survey Minat Mahasiswa Untuk Mengikuti Ujian Sertifikasi Akuntan Publik (USAP) by Perpustakaan UGM, i-lib

“…ABSTRACT The government of Indonesia through Minister of Finance Decree No 43/KMK.017/ 1997 stated that all accountants whose intend to run accountant public offices should take Certified Public Accountant Exam (USAP). The exam will be conducted and operated by special committee that will be appointed by Indonesian Institute of Accountants (IAI). …”

The Effect of Audit Quality on the Relationship of Collateral Assets with Financing and Investment by Hassan Farahzadeh Dehkordi, Mohsen Rezazadeh

“…The audit firms ranks (carried out by Iranian Association of Certified Public Accountant (IACPA)) were used as a proxy of audit quality. …”
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Measuring and analyzing the information entropy value of key Audit matters (KAMs) disclosure at the system and reporting scale by Jintian Lin

“…The findings indicate that: (1) The information entropy of KAM disclosure has decreased from 2017 to 2020, while the homogenization degree of KAM disclosure has increased. (2) The information entropy and evenness of KAM disclosure on the main board are significantly higher than those of the ChiNext and the STAR Market. (3) The transportation, storage and postal services, manufacturing, finance, power supply, heating, gas and water supply industries exhibit the highest overall information entropy of KAM disclosure, indicating good quality. (4) The information entropy and evenness of KAM disclosure are higher for the big 4 accounting firms compared to domestic accounting firms and big 8 accounting firms. (5) The KAMs disclosed when the Certified Public Accountant (CPA) provides unqualified opinions, emphasizing that matter paragraphs possess higher information value, and are more disorderly and balanced. …”
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The Enron-Andersen regulatory review to strengthen auditor independence by Abdullah @ Earnest, Dewi Fariha

“…Nevertheless, the reputation of most certified public accountant (CPA) firms are seriously confronting the problems of regaining public's confidence at post-Enron era. …”
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