Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) - Authors

Series:Advances in Economics, Business and Management Research

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

102 authors

Abdalova, Elena: Accounting Measurement Matrices: Subject and Values
Albawwat, Ibrahim: (paper withdrawn) Signaling Theory Embedded in the Throughput Model to Examine the Governance of How External Auditors Rely on Internal Audit Function
Alver, Jaan: Profitability Measurement and Analysis in Estonian Business Practice
Alver, Jaan: Profit per Employee Analysis (Based on Four Major Estonian Supermarket Chains in 2010-2014)
Alver, Lehte: Application of Benford's Law for Fraud Detection in Financial Statements: Theoretical Review
Alver, Lehte: Conception and Periodisation of Fraud Models: Theoretical Review
Andreenkova, Angelina: Depreciation Accounting in Francesco Datini's Companies
Bagdasarian, Ripsime: Depreciation Accounting in Francesco Datini's Companies
Branten, Maret: Profitability Measurement and Analysis in Estonian Business Practice
Brūna, Inta: Update on Tax Control Practice in Latvia in the Scope of VAT Directive 2006/112/EC
Chikutuma, Chisinga: Integrated Reporting: A Story of Stakeholder Accountability
Darushin, Ivan: Thin Capitalization: Financial Innovation Versus Tax Rules
Degos, Jean-Guy: Mimetics from France to Cameroon: A New Approach to State Control through Taxation and Statistics
Djongoué, Guy: Mimetics from France to Cameroon: A New Approach to State Control through Taxation and Statistics
Dobroszek, Justyna: Perception of Management Accounting and Controlling by Polish Authors in Publications in 1990-2016
Dyukina, Tatiana: The Special Tax Regime as a Factor of Business Activity in Modern Russia
Gaigalienė, Asta: Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies
Generalova, Natalia: Application of Professional Judgement by Russian and European Companies in Determining the Scope of Consolidation
Gofaizen, Mark: Profit per Employee Analysis (Based on Four Major Estonian Supermarket Chains in 2010-2014)
Gorbushina, Svetlana: The Special Tax Regime as a Factor of Business Activity in Modern Russia
Gurskaya, Marina: Specific Features of Depreciation Accounting at the End of the 12th - Early 13th Centuries
Gurskaya, Marina: Depreciation Accounting in Francesco Datini's Companies
Gurskaya, Marina: The Formation of Accounting Education in Russia
Gurvitsh, Natalja: The Role of Accountant in Estonian Enterprise: Survey of Students Opinion
Guzov, Iurii: History and Future of Auditing in Russia
Haldma, Toomas: Performance Information Disclosure at the Estonian Universities
Hlongoane, Moses Thabang: Possible Financial Reporting Challenges Faced by Governing Bodies of Public Schools in South Africa
Holopainen, Riikka: Customer Concentration and Profitability in Private Healthcare Companies
Iaremchuk, Viktoriia: History and Future of Auditing in Russia
Ivanov, Viktor V.: Tax Potential of a State: Development Factors
Ivanov, Viktor V.: Unconventional Tax Mechanisms in a Secular State: Prospects of Adaptation in Russia
Ivanova, Nataliya G.: Historical Milestones within Public Sector Accounting in Modern Russia
Jefremova, Jekaterina: Investment Trends of Latvian Pension Funds After the 2008 Financial Crisis
Kaarlep, Urmas: Taxation of Private Foundations and Game Theory
Kadak, Tarmo: Are More Formal Performance Management Systems More Successful?
Karelskaia, Svetlana: Accounting Measurement Matrices: Subject and Values
Karelskaia, Svetlana N.: Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies
Karmańska, Anna: Professional Ethics in Accounting: Case Studies in Lifewide Lifelong Learning Programmes
Kasearu, Malle: Accounting Policies and Procedures in the Preparation of the Annual Report
Kaverina, Olga D.: Problematic Issues of Cost Accounting Policies in Russian Companies
Kiaupaite-Grushniene, Vaiva: Altman Z-Score Model for Bankruptcy Forecasting of the Listed Lithuanian Agricultural Companies
Kiesewetter, Dirk: Tax Transparency - an Analysis of the Luxleaks Firms
Klimczak, Katarzyna: Reporting Obligations of Companies Listed on Newconnect - Scope, Irregularities in Completion and Their Consequences
Klodāne, Alona: Diagnostic of Company's Financial Crisis as an Insolvency Prevention Measure
Kovalev, Valery V.: Accounting and Analysis: Current Challenges and Trends
Kovalev, Vitaly V.: Accounting and Analysis: Current Challenges and Trends
Kuter, Mikhail: Specific Features of Depreciation Accounting at the End of the 12th - Early 13th Centuries
Kuter, Mikhail: Depreciation Accounting in Francesco Datini's Companies
Kuter, Mikhail: The Formation of Accounting Education in Russia
Kuznetsov, Alexander V.: The Formation of Accounting Education in Russia
Kuznetsov, Andriy: How to Present 'Financial Health' Analysis More Visual and Understandable for Stakeholders: Model, Configuration, Techniques
Kuznetsova, Svitlana: How to Present 'Financial Health' Analysis More Visual and Understandable for Stakeholders: Model, Configuration, Techniques
Laitinen, Erkki: Are More Formal Performance Management Systems More Successful?
Lebedeva, Polina M.: Problematic Issues of Cost Accounting Policies in Russian Companies
Legenzova, Renata: Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies
Lohk, Pirgit: Predicting the Risk of Encountering Financial Difficulties by the Example of Estonian Municipalities
Lorenz, Anneli: Performance Information Disclosure at the Estonian Universities
Lvova, Dina: Factors of Possible Risk Prediction for Financial Statement Falsification in Banking Sector of Russian Federation
Lvova, Dina A.: Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century
Lvova, Irina N.: Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century
Lvova, Nadezhda A.: Tax Potential of a State: Development Factors
Lvova, Nadezhda A.: Unconventional Tax Mechanisms in a Secular State: Prospects of Adaptation in Russia
Manthey, Johannes: Tax Transparency - an Analysis of the Luxleaks Firms
Mierzejewska, Małgorzata: Taxation System in Poland: Ways of Reducing the Tax Gap
Mietule, Iveta: Investment Trends of Latvian Pension Funds After the 2008 Financial Crisis
Mietule, Iveta: Diagnostic of Company's Financial Crisis as an Insolvency Prevention Measure
Musaelyan, Artem: Specific Features of Depreciation Accounting at the End of the 12th - Early 13th Centuries
Nazarov, Dmitry: Russian Public Sector Accounting: The Case of Experimental Estate Konskaya Volya (1893-1905)
Nikitina-Kalamäe, Monika: The Role of Accountant in Estonian Enterprise: Survey of Students Opinion
Niskanen, Mervi: Customer Concentration and Profitability in Private Healthcare Companies
Nukka, Ave: Accounting Policies and Procedures in the Preparation of the Annual Report
Papakhcian, Armina: Specific Features of Depreciation Accounting at the End of the 12th - Early 13th Centuries
Petelska, Katarzyna: Brand Valuation from the Balance Sheet Law Perspective
Pilipenko, Valeria I.: Historical Milestones within Public Sector Accounting in Modern Russia
Ploom, Kristi: Performance Information Disclosure at the Estonian Universities
Pokrovskaia, Natalia V.: Tax Potential of a State: Development Factors
Pokrovskaia, Natalia V.: Unconventional Tax Mechanisms in a Secular State: Prospects of Adaptation in Russia
Popova, Ekaterina: Application of Professional Judgement by Russian and European Companies in Determining the Scope of Consolidation
Pouha, Jūlija: Update on Tax Control Practice in Latvia in the Scope of VAT Directive 2006/112/EC
Rissanen, Sari: Customer Concentration and Profitability in Private Healthcare Companies
Rodgers, Waymond: (paper withdrawn) Signaling Theory Embedded in the Throughput Model to Examine the Governance of How External Auditors Rely on Internal Audit Function
Scholleová, Hana: The Analysis of Indicators of Long-Term Prosperity Companies from Automotive Based on Predictive Finance Indicators
Sidorova, Marina: Russian Public Sector Accounting: The Case of Experimental Estate Konskaya Volya (1893-1905)
Siimann, Paavo: Profit per Employee Analysis (Based on Four Major Estonian Supermarket Chains in 2010-2014)
Siimann, Paavo: Predicting the Risk of Encountering Financial Difficulties by the Example of Estonian Municipalities
Soboleva, Genrietta: Factors of Possible Risk Prediction for Financial Statement Falsification in Banking Sector of Russian Federation
Soboleva, Sofya: Factors of Possible Risk Prediction for Financial Statement Falsification in Banking Sector of Russian Federation
Sokolov, Viatcheslav Y.: The Use of the Square of Opposition in Accountant's Professional Judgement
Sokolov, Viatcheslav Y.: Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies
Strelnikova, Olga: History and Future of Auditing in Russia
Strouhal, Jiří: Financial Performance of Czech Sugar Refineries: Case Study Testing the Post-Crisis Period 2010-2013
Suzuki, Daisuke: Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting
Szychta, Anna: Perception of Management Accounting and Controlling by Polish Authors in Publications in 1990-2016
Tammaru, Mihkel: Application of Benford's Law for Fraud Detection in Financial Statements: Theoretical Review
Terenteva, Tatiana O.: Problematic Issues of Cost Accounting Policies in Russian Companies
Vassiljev, Maria: Conception and Periodisation of Fraud Models: Theoretical Review
Vilkaitė, Inesa: Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies
Volkova, Olga: From Craft to Institution: Institutional Analysis and the Medieval Accounting History
Voronova, Natalia S.: Thin Capitalization: Financial Innovation Versus Tax Rules
Yamada, Junpei: Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting