Accountancy firms look for their candidates to be intelligent, with a minimum of a 2:1 (although some might take a lower classification), and good GCSEs in English and Maths. Excellent Numeracy Skills A GCSE in Maths is the minimum requirement for any Accountancy position. Numbers and figu...
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Our results further indicate that the effect of accounting conservatism is more pronounced for firms with higher information asymmetry or poor corporate governance structure. Overall, the findings suggest that conservative accounting plays an effective monitoring role in disciplining management's corporate ...
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(2003), "How published academic research can inform policy decisions: the case of mandatory rotation of audit appointments", working paper, Leeds University Business School, University of Leeds, Leeds, 28 March. For encyclopaedia entries (with no author or editor) Title of encyclopaedia (year),...
although average discount rates are comparable, their cross-sectional distributions are dissimilar, so that investors in an average risky firm are overcompensated for systematic risk when using CAPM discount rates, because CAPM discount factors overestimate risk arising from fixed costs in most firms. ...
NJ Jephson - 《University of Leeds》 被引量: 2发表: 2013年 Management Accounting in the Era of Digitalization Here it also identifies the changing role of management accountants. Conclusions: The paper is critical for the management accounting professionals in identifying the attributes and nature ...
Russell Bedford International is a global network of professional services firms providing accounting, audit, tax and consulting services. Ranked as one of the world's top accounting networks, we have some 700 partners, 6500 staff and 350 offices in mor
Russell Bedford International is a global network of professional services firms providing accounting, audit, tax and consulting services. Ranked as one of the world's top accounting networks, we have some 700 partners, 6500 staff and 350 offices in mor
Audit quality, value relevance, integrated reporting and the moderating role of business ethics: evidence from European ESG firms Top cited These are the top cited articles for this journal, from the last 12 months according to Crossref (Last updated: July 2024) ...