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Jodi L. Gissel
While regulators criticize auditors for lacking appropriate professional skepticism (SEC, 2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson, 2009; Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013), leaving applic...
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Jaesun Wang and Seoyong Kim
Climate change is an unprecedented risk that humans have not previously experienced. It is accepted that people are generally worried about global warming. However, it is also a fact that there is a small but increasing number of climate change skeptics....
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This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Poz...
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Seth D. Baum
This paper explores the potential for skepticism about artificial superintelligence to be used as a tool for political ends. Superintelligence is AI that is much smarter than humans. Superintelligence does not currently exist, but it has been proposed th...
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Valerio Basile, Francesco Cauteruccio and Giorgio Terracina
The COVID-19 outbreak impacted almost all the aspects of ordinary life. In this context, social networks quickly started playing the role of a sounding board for the content produced by people. Studying how dramatic events affect the way people interact ...
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Victor Pattiasina, Anita Latuheru, Dwita Fa?intan Ariani
Pág. 1 - 10
The current research aimed to know the influence of audit?s experience, independence, audit?s competence, audit?s situation, time budget pressure, and gender of the audit?s professional skeptic. This research was conducted at the BPKP agency of Papua, In...
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Konstantinos C
Pág. 1 - 14
In this paper we look into the causes of Greece?s financial derailment and the factors which contributed to its acceleration. We also investigate whether there were any alternatives to the course of action the Greek political class was forced to take in ...
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Gaurav Gupta,Syed Zaidi,Godwin Udo,Kallol Bagchi
Pág. 14 - 31
This paper investigates the impact of espoused national culture on the individuals? acceptance of online tax filing services in an emerging economy. This study integrates the Theory of Planned Behavior and incorporates the impact of taxpayers? trust and ...
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Gaurav Gupta,Syed Zaidi,Godwin Udo,Kallol Bagchi
Pág. 14 - 31
This paper investigates the impact of espoused national culture on the individuals? acceptance of online tax filing services in an emerging economy. This study integrates the Theory of Planned Behavior and incorporates the impact of taxpayers? trust and ...
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Retna Sari, Stefanie Andrian
Pág. 384 - 390
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Prabowo Hadi Asmoro, Erwin Saraswati, Zaki Baridwan
Pág. 221 - 231
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Prabowo Hadi Asmoro, Erwin Saraswati, Zaki Baridwan
Pág. 221 - 231
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Fauzia Agustina, Nurkholis Nurkholis, Mohamad Khoiru Rusydi
Pág. 275 - 287
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Khansa Shahibah, Bambang Hariadi, Zaki Baridwan
Pág. 419 - 425
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Nancy L. Johnson, Faye Larson, Anne DeMersseman
The shortage of academically qualified accounting professors makes this a relevant time to increase the use of online tools for content delivery, assignment completion and assessment. Accounting students employed as teaching assistants (TA) can develop p...
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Mulyadi Mulyadi,Yuniatin TDKW
Pág. p.1 - 9
This study aims to provide empirical evidence that: Analysis of Factors Affecting Auditor Consideration in Evaluating Audit Evidence At KAP Central Java and DIY. The research location used is Public Accounting Firm in Central Java and DIY. The population...
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Fernanda Bica de Almeida, Maria Isabel Morandi, Wislayne Aires Moreira, Shqipe Buzuku and Miguel Afonso Sellitto
The purpose of this article is to identify the main leverage points that can accelerate the results of the resocialization program via prison work implemented in one of the states of Brazil. The research method was design science research. The main resea...
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Nicole Walzhofer, Marcus Riekeberg and Florian Follert
Banks distribute intangible services, so that traditional marketing instruments are often limited concerning their effectiveness to reach new clients, especially teenagers and young adults. With respect to this relevant practical problem, we used survey ...
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Chiara Binelli
Several important questions cannot be answered with the standard toolkit of causal inference since all subjects are treated for a given period and thus there is no control group. One example of this type of questions is the impact of carbon dioxide emiss...
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Pin Wu, Xuting Chang, Yang Yang and Xiaoqiang Li
Secret information sharing through image carriers has aroused much research attention in recent years with images? growing domination on the Internet and mobile applications. The technique of embedding secret information in images without being detected ...
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