This study aims to examine the effect of Human Resource Capacity, Utilization Information Technology, and Role Internal Auditors on Quality Local Government Financial Reporting. The population used in this were 44 Working Units (SKPK) located Banda Aceh. Respondents employees who performed accounting or financial administration functions consisting Head Finance Subdivision, Revenue Treasurer, E...

1. Describe the balanced scorecard and dashboard reporting. 2. Describe the four key elements of dashboard reporting. 3. Explain what the most important measure of financial success is. 4. Explain what a health care firm’s primary financial objective should be. 5. Describe the critical drivers of financial performance. 6. Discuss relevant healthcare financial performance measures. 7. Describe t...

Accounting standards, are rules governing how to do accounting work, and specify what information must be provided in financial reporting. The main objective of this study was to compare the stronger accounting standards against weaker accounting standards which in this study, we compare accounting standards of Iran and international standard in terms of Rents. The population of the research is...

Social functioning is as an important outcome in studies of people with schizophrenia. Most measures of social function include a person's ability to manage everyday activities as well as their abilities to engage in leisure and occupational activities. The Personal Social Performance (PSP) scale assesses functioning across four dimensions (socially useful activities, personal and social relati...

This study describes the development of an instrument designed to evaluate audiologic counseling skills. In simulated counseling sessions, a trained actor portrayed a parent, and ten graduate audiology students role-played counseling sessions as audiologists informing the "parent" that her infant has a hearing loss. The ten sessions were videotaped, and three raters viewed the taped sessions wh...

Segregation of Duties (SOD) can be seen as one major class of control activities within a company's Internal Control framework, contributing to the reliability of financial reporting. In recent years, SOD controls in terms of user access rights have experienced a surge of attention in particular, mostly due to the growing reliance of business processes on ERP systems. This paper presents a meth...

Given that the current economic hardship created by COVID-19 is still in progress, it important to understand firms’ strategic responses prior external shocks (e.g., financial crisis 2007 and 2008) relationship between their courses of action post-shock firm performance. This study examines (1) whether practices reporting are associated with (2) firms conservative during exhibit better performa...