Predictive Relationships among the Elements of the Fraud Diamond Theory: The Perspective of Accountants

This study researched the predictive relationships among the elements of fraud diamond theory and how accountants rank these relationships for early detection of fraud. A ranking Likert scale questionnaire on the four el...

Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System 

Analyzing the Effective Factors on Internal Audit Quality of Health Insurance Organization of Iran

The purpose of this study is to investigate the factors affecting the quality of internal audit of health insurance organization. This applied research is a descriptive-correlational study. The statistical population of...

The Sustainability Approach of Romanian Agriculture

Transition in Romania has been perceived in an original way by the structures of society, social and political factors, but mainly by the economic one. Romanian society has been deprived of the existence of market econom...

Rural Tourism for Local Economic Development

Efforts in according to strengthening the economic development of rural areas are comprehensive, given the largeness of its tourist value, viewed from economically, environmentally, socially and culturally. It is underst...