云南高校图书馆联盟文献共享服务平台- Journal of Modern Accounting and Auditing

《Journal of Modern Accounting and Auditing》: 作品数：1341被引量：268H指数：5; 导出分析报告; 主办单位：美国大卫出版公司; 最新期次：2024年4期更多>>; 发文主题：ACCOUNTINGCORPORATE_GOVERNANCEEVIDENCECOMPANIESAUDIT更多>>; 发文领域：经济管理自动化与计算机技术理学环境科学与工程更多>>; 发文作者：胡仁昱吴永和张国清王棣华刘建中更多>>; 发文机构：中南财经政法大学厦门大学长沙理工大学复旦大学更多>>; 发文基金：国家自然科学基金国家社会科学基金云南省教育厅科学研究基金财政部重点会计科研课题更多>>

Mapping out Internal Audit Research:A Bibliometric Analysis: 《Journal of Modern Accounting and Auditing》2024年第4期145-170,共26页Zhang Chi Sabarina Mohammed Shah Lau Yeng Wai Siti Manisah Ngalim; This paper aims to map out the development of internal audit(IA)research worldwide by using a bibliometric analysis method to statistic the publications in the Scopus database.There are new challenges,especially durin...; 关键词：bibliometric analysis VOSviewer internal audit visualisation co-relations

Man&Machine:Artificial Intelligence’s Role in Shaping Auditor’s Professional Scepticism: 《Journal of Modern Accounting and Auditing》2024年第4期171-181,共11页Ilyass Chaker; This study aims to investigate how auditors’reliance on artificial intelligence(AI)impacts their professional scepticism in the French auditing profession.While artificial intelligence offers benefits,like improved a...; 关键词：artificial intelligence automated tools SCEPTICISM due professional care

The Role of Green Bonds in Sustainability Efforts: 《Journal of Modern Accounting and Auditing》2024年第4期182-189,共8页Connie Shum Gladie Lui; Although green bonds are a relatively new innovation in the financial world,they are changing the way financial institutions address the growing issue of sustainability.They offer companies an alternative method for f...; 关键词：green bonds SUSTAINABILITY climate change

GHG Emissions of Italian Unlisted Firms and Bank Debt: 《Journal of Modern Accounting and Auditing》2024年第4期190-196,共7页Oscar Domenichelli; In this paper I investigate the effect of the greenhouse gas emissions of a sample of 478 Italian unlisted firms on their bank debt,in the context of the growing attention and awareness for climate change issue.My fin...; 关键词：greenhouse gas emissions greenhouse gas footprint Italian unlisted firms bank debt

The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation: 《Journal of Modern Accounting and Auditing》2024年第3期73-88,共16页Mohammad Abu Zraiq Rosnia Masruki; IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,...; 关键词：IPSAS commitment to change transformational leadership government accountant Ministry of Finance Jordan

Constructing a Triangular Linkage Model of Government Audit,Social Audit,and Internal Audit to Promote High-Quality Development of Audit Services: 《Journal of Modern Accounting and Auditing》2024年第3期89-98,共10页TANG Pengzhan; It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such a...; 关键词：government audit social audit internal audit triangular linkage model high-quality development

The Impact of Short Selling Disclosure Regulatory Constraint on the Lending Market and Stock Ownership: 《Journal of Modern Accounting and Auditing》2024年第3期99-114,共16页Geoffrey Ducournau Jinliang Li Yan Li Zigan Wang Qie Ellie Yin; We examine the impact of the short sell disclosure(SSD)regime on the stock lending market and investor behaviors,employing a staggered difference-indifference(DiD)methodology.Our research reveals that the introduction...; 关键词：short sell disclosure stock equity lending market stock ownership

The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector: 《Journal of Modern Accounting and Auditing》2024年第2期40-48,共9页Moawiah Awad Alghizzawi Rosnia Masruki; Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation ...; 关键词：public sector accrual accounting adoption information technology JORDAN

From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting: 《Journal of Modern Accounting and Auditing》2024年第2期49-71,共23页Knut Henkel Jenny Lay-Kumar Christian Hiß; Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance ...; 关键词：CO_(2)accounting CO_(2)emissions CSRD ESG(Environmental Social Governance) ESG bookkeeping ESG provision ESG asset ESRS integrated financial reporting internalisation of external effects connectivity monetisation of ESG issues sustainability sustainability indicators negative emissions sequestration performance Sustainable Performance Accounting(SPA)

The Effects of Competence and Auditor Training on Fraud Detection Within Multinational Companies in Sub-Saharan Africa: 《Journal of Modern Accounting and Auditing》2024年第1期1-13,共13页Ivan Djossa Tchokoté Joëlle Tsobze Tiomeguim; The aim of this study is to examine the qualities that auditors engaged in detecting potential fraud within multinational corporations in Sub-Saharan Africa should possess.To achieve this goal,a quantitative approach ...; 关键词：FRAUD legal audit fraud detection MULTINATIONALS Sub-Saharan Africa

《Journal of Modern Accounting and Auditing》