National Association of CPAs in Education (nACPAE)

      Volume 1 Issue 1 Articles

 

        Research Articles

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           Pros and Cons in the Application of Conservatism:

           Results from Survey of Literature and Notes to Financial Statements

                     Elvira D.R. Dacayo, PhD (lead author); Kimberly L. Baniqued; Fely A. Gabol; Edenor C. Ingalla; Shaira Mae B. Lacaba;

                     Ma. Jona Gay B. Malayan     

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            Financial Audit Practices of Certified Public Accountant Practitioners in Batangas Province

                     Doringer P. Cabrera, PhD

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            Creative Accounting: Ethical Challenges Confronting External AuditorsBehind the Cooking of the Books

                     Fe R. Ochotorena, DBA