云南高校图书馆联盟文献共享服务平台- CPA

CPA: 作品数：1409被引量：1362H指数：14; 导出分析报告; 相关领域：经济管理医药卫生更多>>; 相关作者：曾令兵赵子惠成伟伟陈伯祥杨明更多>>; 相关机构：西南财经大学江西财经大学中南财经政法大学山东财经大学更多>>; 相关期刊：更多>>; 相关基金：国家自然科学基金国家重点基础研究发展计划教育部人文社会科学研究基金国家高技术研究发展计划更多>>

Type of CPA Firm Association with Financial Statements and Commercial Lending Judgments: 《Journal of Modern Accounting and Auditing》2020年第11期514-521,共8页Arnold Schneider; This study examines whether the level of Certified Public Accounting(CPA)firm assurance associated with financial statements affects commercial lending decisions.A between-subjects behavioral experiment is used with t...; 关键词：commercial lending compilations REVIEWS audits

Factors Affecting Students’Plans to Take the CPA Examination: 《Journal of Modern Accounting and Auditing》2018年第8期416-424,共9页Brian Trout Eric Blazer; Enrollments in accounting programs and the demand for accounting graduates are increasing,but the number of candidates sitting for the CPA exam is decreasing.This study compares characteristics of students at a mid-si...; 关键词：ACCOUNTING students CPA EXAM ACCOUNTING students’career ASPIRATIONS CPA EXAM candidates

CPA Pass Rates in Texas： A 12-Year Analysis: 《Journal of Modern Accounting and Auditing》2016年第9期447-452,共6页Narita Holmes Carol Sullivan; This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. pri...; 关键词：CPA pass rate success educational performance AACSB

Performance on the 2011 Certified Public Accountant （CPA） Examination for Large, Middle, and Small Historically Black Colleges and Universities （HBCUs）: 《Journal of Modern Accounting and Auditing》2013年第12期1555-1563,共9页Forrest Thompson; There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of cert...; 关键词：historically black colleges and universities （HBCUs） certified public accountant （CPA） exam testingevents pass rates

The Rush to IFRS： Practice Vs Academe, Is the Need to Change the CPA Exam Genuine？: 《Journal of Modern Accounting and Auditing》2011年第11期1197-1200,共4页Leonard Stokes Elena Isaacson Ilana Clopper; In October 2010, the American Institute of Certified Public Accountants [AICPA] announced that the CPA （Certified Public Accountant） examination would be changed to include International Financial Reporting Standar...; 关键词：IFRS student preparation CPA examination AICPA

The discussion on audit risk and prevention of accounting firm: 《Journal of Modern Accounting and Auditing》2009年第7期56-61,共6页JIA Xian-wei; This paper analyses audit quality control, brain gain, time pressure of CPA, follow-up education of auditors by firms. The reasons of audit risk rising of CPA are discussed. Based on the foregoing analysis, the author...; 关键词：CPA audit risk accounting firm

An analysis on dealing with audit failure: 《Journal of Modern Accounting and Auditing》2009年第7期62-65,共4页ZHANG Guan-jun ZHANG Lin; Many highly publicized accounting scandals of the recent past seriously caused enormous losses to investors, hindered the healthy development of the capital market and damaged the credibility of the accounting profess...; 关键词：CPA audit failure COUNTERMEASURES

Does ownership structure matter when CPA deciding types of audit opinions: 《Journal of Modern Accounting and Auditing》2008年第4期44-48,共5页DONG Nan-yan ZHANG Jun-rui; Ownership structure is one of the most important and basic corporate governance characteristics. Thus, does the ownership structure of a firm have an effect on the type of audit opinion it receives from CPA？ This pap...; 关键词：ownership structure audit opinion logistic regression

Client importance and audit quality： Evidence from a-shares capital market data of 2002-2005: 《Journal of Modern Accounting and Auditing》2007年第11期50-59,共10页NIE Xin-jun; Using China A-shares capital market data of 2002-2005, this paper supports the conclusion that client importance is negatively associated with audit quality. Further, we partition the sample into Big 4 and Non-Big 4. ...; 关键词：client importance CPA behavior audit quality

Journal of China CPA and CFO Journal of Modern Accounting and Auditing: 《Journal of Modern Accounting and Auditing》2007年第4期F0003-F0003,共1页

CPA