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21 |
Material Type: Article
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Detecting Falsified Financial Statements Using a Hybrid SM-UTADIS Approach : Empirical Analysis of Listed Traditional Chinese Medicine Companies in ChinaDiscrete dynamics in nature and society, 2020-11, Vol.2020, p.1-15 [Peer Reviewed Journal]Copyright © 2020 Ruicheng Yang and Qi Jiang. ;COPYRIGHT 2020 Hindawi Limited ;Copyright © 2020 Ruicheng Yang and Qi Jiang. This is an open access article distributed under the Creative Commons Attribution License (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. https://creativecommons.org/licenses/by/4.0 ;ISSN: 1026-0226 ;EISSN: 1607-887X ;DOI: 10.1155/2020/8865489Full text available |
22 |
Material Type: Article
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Factors affecting the quality of financial statements from an audit point of view: A machine learning approachCogent business & management, 2023-12, Vol.10 (1), p.1-25 [Peer Reviewed Journal]2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2184225Full text available |
23 |
Material Type: Article
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Understanding How Big Data Technologies Reconfigure the Nature and Organization of Financial Statement Audits: A Sociomaterial AnalysisThe European accounting review, 2021-05, Vol.30 (3), p.531-555 [Peer Reviewed Journal]2021 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2021 ;ISSN: 0963-8180 ;EISSN: 1468-4497 ;DOI: 10.1080/09638180.2021.1882320Digital Resources/Online E-Resources |
24 |
Material Type: Article
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Corporate governance and the timeliness of audited financial statements: The case of Kenyan listed firmsJournal of accounting in emerging economies, 2019-11, Vol.9 (4), p.473-501 [Peer Reviewed Journal]Emerald Publishing Limited 2019 ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-05-2018-0053Full text available |
25 |
Material Type: Article
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Investigating accounting factors through audited financial statements in businesses toward a circular economy: Why a sustainable profit through qualified staff and investment in technology?Administrative sciences, 2023-03, Vol.13 (3), p.1-28 [Peer Reviewed Journal]COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2076-3387 ;EISSN: 2076-3387 ;DOI: 10.3390/admsci13030072Full text available |
26 |
Material Type: Article
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Financial Statement Fraud: Insights from the Academic LiteratureAuditing : a journal of practice and theory, 2008-11, Vol.27 (2), p.231-252 [Peer Reviewed Journal]Copyright American Accounting Association Nov 2008 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/aud.2008.27.2.231Full text available |
27 |
Material Type: Article
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Risk analysis of companies’ activities on the basis of non-financial and financial statementsAgricultural and resource economics, 2021-12, Vol.7 (4), p.180-199 [Peer Reviewed Journal]ISSN: 2414-584X ;EISSN: 2414-584X ;DOI: 10.51599/are.2021.07.04.10Full text available |
28 |
Material Type: Article
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Can the Textual Tone in REIT Financial Statements Improve the Information Environment for Commercial Real Estate Investors? An InvestigationThe Journal of real estate research, 2021, Vol.43 (3), p.335-354 [Peer Reviewed Journal]Copyright Taylor & Francis Ltd. 2021 ;ISSN: 0896-5803 ;EISSN: 2691-1175 ;DOI: 10.1080/08965803.2021.1985923Full text available |
29 |
Material Type: Article
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Notes to the Financial Statements: Current State and ImprovementBusiness Systems Research, 2021-12, Vol.12 (2), p.60-78 [Peer Reviewed Journal]2021. This work is published under http://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1847-9375 ;ISSN: 1847-8344 ;EISSN: 1847-9375 ;DOI: 10.2478/bsrj-2021-0019Full text available |
30 |
Material Type: Article
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The use and perceived usefulness of public sector financial statements by politicians – evidence from CroatiaJournal of public budgeting, accounting & financial management, 2023, Vol.35 (6), p.180-198 [Peer Reviewed Journal]Ivana Pajković, Nives Botica Redmayne and Vesna Vašiček. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1096-3367 ;EISSN: 1945-1814 ;DOI: 10.1108/JPBAFM-11-2022-0170Full text available |
31 |
Material Type: Article
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Compositional classification of financial statement profiles: The weighted caseJournal of risk and financial management, 2022-12, Vol.15 (12), p.1-17 [Peer Reviewed Journal]2022 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1911-8074 ;ISSN: 1911-8066 ;EISSN: 1911-8074 ;DOI: 10.3390/jrfm15120546Full text available |
32 |
Material Type: Article
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Effect of Internal Control, Accountability, and Transparency of Financial Statements on the Financial Statements Quality (Case Study on Amil Zakat Institute of the Indonesian Zakat Initiative)Journal of Accounting and Finance in Emerging Economies, 2023-06, Vol.9 (2) [Peer Reviewed Journal]ISSN: 2519-0318 ;EISSN: 2518-8488 ;DOI: 10.26710/jafee.v9i2.2623Full text available |
33 |
Material Type: Article
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Financial Statements InsuranceAbacus (Sydney), 2013-09, Vol.49 (3), p.269-307 [Peer Reviewed Journal]2013 Accounting Foundation, The University of Sydney ;Copyright Blackwell Publishing Ltd. Sep 2013 ;ISSN: 0001-3072 ;EISSN: 1467-6281 ;DOI: 10.1111/abac.12012 ;CODEN: ABACAFFull text available |
34 |
Material Type: Article
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Customer relationships in the consolidated financial statements: recognition and value relevanceChina journal of accounting studies, 2022-07, Vol.10 (3), p.390-410 [Peer Reviewed Journal]2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2022 ;ISSN: 2169-7213 ;EISSN: 2169-7221 ;DOI: 10.1080/21697213.2022.2143677Full text available |
35 |
Material Type: Article
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Financial Statement Fraud Detection: An Analysis of Statistical and Machine Learning AlgorithmsAuditing : a journal of practice and theory, 2011-05, Vol.30 (2), p.19-50 [Peer Reviewed Journal]Copyright American Accounting Association May 2011 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/ajpt-50009Full text available |
36 |
Material Type: Article
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A statistical model of fraud risk in financial statements: Case for Romania companiesRisks (Basel), 2021-06, Vol.9 (6), p.1-15 [Peer Reviewed Journal]2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-9091 ;EISSN: 2227-9091 ;DOI: 10.3390/risks9060116Full text available |
37 |
Material Type: Article
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THE TAX ELASTICITY OF FINANCIAL STATEMENT INCOME: IMPLICATIONS FOR CURRENT REFORM PROPOSALSNational tax journal, 2020-12, Vol.73 (4), p.1047-1064 [Peer Reviewed Journal]Copyright National Tax Association Dec 2020 ;ISSN: 0028-0283 ;EISSN: 1944-7477 ;DOI: 10.17310/ntj.2020.4.06Full text available |
38 |
Material Type: Article
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Dataset of companies' profitability, government debt, financial statements' key indicators and earnings in an emerging market: Developing a panel and time series database of value-added tax rate increase impacts [version 1; peer review: 1 approved]F1000 research, 2023, Vol.12, p.405-405 [Peer Reviewed Journal]Copyright: © 2023 Mgammal M and Al-Matari E ;Copyright: © 2023 Mgammal M and Al-Matari E. ;Copyright: © 2023 Mgammal M and Al-Matari E. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2046-1402 ;EISSN: 2046-1402 ;DOI: 10.12688/f1000research.132949.1 ;PMID: 38434636Full text available |
39 |
Material Type: Book
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Forensic Accounting and Financial Statement Fraud, Volume I: Fundamentals of Forensic AccountingISBN: 1631571486 ;ISBN: 9781631571480 ;EISBN: 9781631571497 ;EISBN: 1631571494 ;OCLC: 1096524218Full text available |
40 |
Material Type: Article
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Examining the value relevance of financial statements in European countries: the importance of legal origins on cross listing decisionsCogent business & management, 2024-12, Vol.11 (1) [Peer Reviewed Journal]EISSN: 2331-1975 ;DOI: 10.1080/23311975.2024.2340559Full text available |