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Incorporation of CPA firms in Singapore
Published 2015“…In recent years, some countries have lifted the prohibition and permitted the incorporation of Certified Public Accounting (CPA) firms. However, in Singapore, members of the Institute of Certified Public Accountants of Singapore are still prohibited to be incorporated under the Accountants Act. …”
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Final Year Project (FYP) -
46
Principles, practice and prospects of corporate governance: The Malaysian legal framework
Published 1994Get full text
Conference or Workshop Item -
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Professional attachment at SP Tan & Co.
Published 2009“…It also touches on how my host organization works, its values and beliefs, my personal experiences in the firm, the work that one can expect, working in a Certified Public Accountants (CPA) firm and the preparation that NTU has provided us with that gears us towards the working world. …”
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Analysis of value added statements of SES-listed companies
Published 2014Get full text
Final Year Project (FYP) -
50
Socioemotional wealth and internal audit in family firms: trade-off between economic and non-economic goals
Published 2023-11-01“…In order to achieve this objective, a questionnaire was prepared and distributed to internal auditors, chief financial officers, and certified public accountants of Algerian family businesses. The results reveal that the cognitive role had the highest mean score (3.04), followed by the trade-off between economic and non-economic goals (2.79) and the disciplinary role (2.64). …”
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The Adequacy Of Cpas' Understanding Of The Relative Seriousness Of Alpha And Beta Risks In Statistical Audit Sampling
Published 2000“…Empirical data was collected in 1984 using the method of mail survey, with members of the American Institute of Certified Public Accountants (AICPA) serving as the target population. …”
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The conceptual framework of moral intensity moderating effect on the relationship between accounting students’ attitude forward community services and soft skills
Published 2022“…Although listed companies are required to disclose accurate and transparent financial statements in time, and these financial statements are audited by certified public accountants, it is still difficult to avoid the occurrence of accounting fraud. …”
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The impact of reforms on the value relevance of accounting information: evidence from Iran
Published 2011“…This paper examines the value relevance of accounting information in Iran for the period 1996 - 2008, before and after the codification of national accounting standard in 2001, which could describe the effect of codification of the first national accounting standards by The Iranian Association of Certified Public Accountants. The results obtained from a combination of regression and portfolio approaches, show accounting information in Iran is value relevant and value relevance of Earnings Per Share (EPS) is higher than book value of equity per share (BVP). …”
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Goodwill - Impact of the adoption of PAS 26 On EPS.
Published 2014Get full text
Final Year Project (FYP) -
55
Analysis of cash flow statements of companies listed on the Stock Exchange of Singapore
Published 2014Get full text
Final Year Project (FYP) -
56
The Effect of Audit Partner’s Perceptions of Locus of Control, Organizational Commitmnet and Audit Fee on Audit Quality
Published 2022-12-01“…Data collection in this study used purposive sampling with the criteria of KAP partner participants registered with the Indonesian Institute of Certified Public Accountants (IAPI). 246 participants from 477 partners registered in the IAPI directory obtained, 195 of them met the requirements of the study. …”
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Effects of Individual Differences on Auditors’ Organizational Commitment and Job Satisfaction
Published 2021-03-01“…The study is based on a survey of 252 certified public accountants working in Audit Organization and audit firms. …”
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The Prediction of Professional Skepticism Components Based on the Big Five Personality Traits of Auditing Partners
Published 2022-10-01“…This study aimed to investigate the prediction of professional skepticism components based on the Big Five personality traits of auditing partners of the Iranian Association of Certified Public Accountants (IACPA). To that end, the participants consisted of 231 male auditing partners. …”
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Auditors’ Performance in Fraud Brainstorming Sessions: Nominal Group Technique and Interactive Groups
Published 2020-12-01“…For gathering of data one scenario was provided and distributed between 216 people of administrators and auditors working in the public audit firms of Certified Public Accountants that divided to four groups. The responds of Nominal Group Technique and interactive Groups for fraud risk factors, Quality of Fraud Hypothesis were compared. …”
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Summary annual reports.
Published 2008“…Subsequently, we hope that we will be able to assist standard-setting bodies such as the Stock Exchange of Singapore and the Institute of Certified Public Accountants of Singapore in establishing guidelines towards a more informative and useful SAR. …”
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Final Year Project (FYP)