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(paper withdrawn) Signaling Theory Embedded in the Throughput Model to Examine the Governance of How External Auditors Rely on Internal Audit Function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, Andriy
How to Present 'Financial Health' Analysis More Visual and Understandable for Stakeholders: Model, Configuration, Techniques
Kuznetsov, Alexander V.
The Formation of Accounting Education in Russia
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, Nadezhda A.
Tax Potential of a State: Development Factors
Lvova, Nadezhda A.
Unconventional Tax Mechanisms in a Secular State: Prospects of Adaptation in Russia
Lvova, Irina N.
Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century
Lvova, Dina A.
Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century
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
Štamfestová, Petra
Financial Performance of Czech Sugar Refineries: Case Study Testing the Post-Crisis Period 2010-2013
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