|
on Accounting and Auditing |
|
Issue of 2023‒08‒14
four papers chosen by |
| By: | Maharani, Dorifahtu Afirstantian; Fitriyani, Chandra; Magdarina, Melinda; Amelia, Nurusyifa |
| Abstract: | Writing this scientific article aims to find out how audit procedures are used to assess accounting compliance audits on the internal control of the credit sales system in motor trading companies. In writing this article using a descriptive qualitative method. The research design in this article is a descriptive method with a qualitative approach. As for how to analyze the data using the steps: Editing, classification, verification, and the final conclusion. The results of this article indicate that the internal control system of the Dagang Motor company shows that internal control is effective. Assisted with accounting software, so that internal control can be carried out systematically. |
| Date: | 2023–06–16 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:gz2rt&r=acc |
| By: | Firmansyah, Bagas; Najmuddien, Fiqri; Firmansyah, Bagas; Lailina, Mustafiyatus Nur; Pandin, Maria Yovita R. |
| Abstract: | This article discusses the role of digital accounting in the pattern of fund management in investment instruments. Digital accounting is an accounting system that is carried out online and automatically, which plays an important role in providing accurate and up-to-date information related to investment performance. In this article, we will discuss the benefits of digital accounting for investors and investment managers in optimizing fund management in investment instruments. With digital accounting, investors can monitor their investment performance in real-time and make the right investment decisions based on valid data. Meanwhile, investment managers can speed up the process of recording transactions and preparing financial reports, so they can focus more on managing investments effectively. |
| Date: | 2023–06–17 |
| URL: | http://d.repec.org/n?u=RePEc:osf:osfxxx:mqx7y&r=acc |
| By: | Priyaranjan Jha; Rahul Mukherjee |
| Abstract: | This paper studies the effects of globalization on the ability of governments to generate tax revenues for the financing of national welfare states. In this context, it summarizes the theoretical predictions of various economic models of tax competition between countries and discusses the role of factor mobility and country-specific characteristics such as size and factor abundance. It then draws on existing empirical evidence to outline the effects of globalization on capital, labor and consumption taxes. It touches on recent trends in income tax incentives for highly skilled workers, the challenges related to digital platforms, and ends with a discussion of recent attempts at international tax coordination among countries, including the OECD BEPS initiative. |
| Keywords: | globalization, welfare state, tax competition, corporate taxation, income taxation, global tax coordination |
| JEL: | F21 F22 F23 F62 F68 H11 H21 H25 H71 J61 |
| Date: | 2023 |
| URL: | http://d.repec.org/n?u=RePEc:ces:ceswps:_10522&r=acc |
| By: | Dezhina Irina (Gaidar Institute for Economic Policy) |
| Abstract: | Sanctions were the main factor influencing the sphere of science and innovation in 2022. Quick measures to solve the issues that arose were developed only to a certain extent. The first priority steps were made in such areas of science policy as changing the composition of reporting and accounting indicators and revising the partners and directions of international cooperation. In technological field the agenda was reoriented toward ensuring technological sovereignty. For this purpose, first of all, the following were planned: strengthening support of applied research; growth of financing of innovations from regional budgets; identification of “niches” where there is a potential for the development of necessary technologies and products. |
| Keywords: | Russian economy, R&D, science, technology |
| JEL: | I28 O31 O32 I2 O3 |
| Date: | 2023 |
| URL: | http://d.repec.org/n?u=RePEc:gai:ppaper:ppaper-2023-1284&r=acc |