A hybrid multiple criteria decision making model of sustainability performance evaluation for Taiwanese Certified Public Accountant firms
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DOI: 10.1016/j.jclepro.2018.01.107
Abstract: Abstract Despite the increasing demand for sustainable development among Certified Public Accountant firms due to the more severe competitive environment, there is a dearth of research on a sustainability performance evaluation model for these firms'… read more here.
Keywords: certified public; accountant firms; sustainability performance; public accountant ... See more keywords
Peran Karakteristik Personal Auditor Memoderasi Pengaruh Time Budget Presure Terhadap Perilaku Disfungsional Auditor
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DOI: 10.24843/eja.2019.v29.i02.p28
Abstract: The purpose of this study is to analyze the role of the characteristics of personal auditors to moderate the effect of budget time on dysfunctional auditors at the Public Accountant Office in the Province of… read more here.
Keywords: time budget; auditor; time; auditors public ... See more keywords
The Impact of the Amendment of Taiwan’s Certified Public Accountant Act in 2007 on Large Accounting Firms
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DOI: 10.3390/su13031229
Abstract: Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of… read more here.
Keywords: accountant act; accounting firms; certified public; public accountant ... See more keywords