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Recently, financial crimes have increased exponentially in many regions of the world. Considering that these crimes are usually due to accounting fraud, more sensitive and effective approaches to accounting fraud and corruption have started developing. In this context, regulations have been put into practice in many countries for measures to ...
Contemporary Issues in Audit Management and Forensic Accounting
Recently, financial crimes have increased exponentially in many regions of the world. Considering that these crimes are usually due to accounting fraud, more sensitive and effective approaches to accounting fraud and corruption have started developing. In this context, regulations have been put into practice in many countries for measures to be taken against fraud and corruption. It is not possible to take measures against and fight financial crimes by using old traditional methods. Instead, the field of Forensic Accounting has arisen to directly tackle these issues. In the 18 chapters in this volume of Contemporary Studies in Economic and Financial Analysis, expert contributors gather together to examine the extent and characteristics of forensic accounting, a field which has been practiced for many years, but is still not internationally regulated yet.
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141.750000 USD

Contemporary Issues in Audit Management and Forensic Accounting

Hardback
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The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations. Performance ...
Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
The financial crisis of 2008 and its economic and social aftermath have highlighted the limits and risks of an increasingly global and embedded economy. Weakening society's trust in organizations and institutions, this has led to calls for new strategic paradigms that focus more on the ethical conduct of organizations. Performance measurement for sustainability and corporate social responsibility (CSR) plays a central role in these new contexts. The landscape of performance measurement and reporting is changing quickly, with calls for more integrated reporting and compulsory non-financial disclosures. Keeping up with those changes is a significant concern of managers in many organizations. Including research on the effectiveness and quality of non-financial disclosure, CSR/sustainability disclosure and Integrated Reporting, this exciting new volume looks to bridge the gaps in environmental, social and financial performance so managers can understand and successfully implement a broader, integrated view of performance measurement and reporting. Aimed at researchers and managers interested in performance measurement, this volume includes innovative research that sheds light on topics such as the determinants of disclosure quality, the identification of appropriate metrics, the relationship among the different disclosure mechanisms and between voluntary and mandatory disclosure, and many more.
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110.250000 USD

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues

Hardback
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This publication focuses on the critical methods that can be used to dramatically improve the fiscal closing process. The Record to Report (R2R) or Fiscal Closing Process is at the core of the controllership function. The process includes transaction processing, internal and external reporting, and the internal controls--the people, processes, ...
The Fast Close Toolkit
This publication focuses on the critical methods that can be used to dramatically improve the fiscal closing process. The Record to Report (R2R) or Fiscal Closing Process is at the core of the controllership function. The process includes transaction processing, internal and external reporting, and the internal controls--the people, processes, and technology--that constitute the corporate organizational hierarchy. CFOs, controllers, and corporate finance departments require timely, accurate, and consistent data to make appropriate operational and strategic decisions and fulfill statutory, regulatory, and compliance requirements with accurate and timely data. The Fast Close Toolkit offers both strategic and tactical suggestions that can significantly improve the fiscal closing process and provides guidance on new legislation requirements, systems and best practice processes. Checklists, templates, process narratives, and sample policies are provided for every component of the fiscal close. Investors and shareholders expect fast and easy access to the data created by current business activities in the information-driven digital age. The Fast Close Toolkit provides the necessary tools and expert advice to improve the fiscal closing process. Authoritative and up to date, this book: Identifies the bottlenecks that can impact the and improvethe fiscal close process and provides best practices to help alleviate these challenges Defines the Record to Report (R2R) and recommends the roles and responsibilities for fiscal close processes flow Offers the internal controls to use for the end-to-end fiscal close process Describes approaches for risk management, R2R, and fiscal close benchmarking Identifies KPIs for all aspects of the R2R process Provides the mechanism for developing a financial close scorecard Recommends leading practices for both external and internal reporting Provides guidance on how strategic planning, the budget and forecast processes can be streamlined to enhance the fiscal close and internal reporting results Written by a respected expert on internal controls and the fiscal closing process, The Fast Close Toolkit is a valuable source of information for professionals involved in controllership and have responsibility for the fiscal close.
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68.250000 USD

The Fast Close Toolkit

by Christine H. Doxey
Hardback
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This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved ...
Quality of Internal Auditing in the Public Sector: Perspectives from the Bulgarian and International Context
This book examines key methodological and organizational questions with regard to assessing the quality of internal audits. By studying the status quo of these audits in the public sector, including municipalities, it identifies relevant weaknesses, loopholes and issues. In addition, the book assesses the strengths and weaknesses of the approved control system to explain the reasons why, and conditions under which, internal audits are ineffective, and proposes new metric and non-metric indicators to improve the quality of internal auditing. Given its scope, the book offers a valuable guide for anyone responsible for financial controls and internal audits, and will appeal to students and financial practitioners alike.
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146.990000 USD

Quality of Internal Auditing in the Public Sector: Perspectives from the Bulgarian and International Context

by Plamena Nedyalkova
Hardback
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Jurgen Weber is known for his behavioral perspective on controlling and has made a lasting impact in German speaking countries during the past three decades. This anniversary volume compiles some of his outstanding publications from that period and presents them for the first time in English. In addition, it contains ...
Behavioral Controlling: Anniversary Volume in Honor of Jurgen Weber
Jurgen Weber is known for his behavioral perspective on controlling and has made a lasting impact in German speaking countries during the past three decades. This anniversary volume compiles some of his outstanding publications from that period and presents them for the first time in English. In addition, it contains a current publication index of Jurgen Weber's entire body of work.
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146.990000 USD

Behavioral Controlling: Anniversary Volume in Honor of Jurgen Weber

Hardback
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In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates' uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion. Reporting peer-reviewed research contributions from North America and ...
Advances in Taxation
In the latest volume of Advances in Taxation, editor John Hasseldine includes studies from expert contributors to explore topics such as earnings repatriation elections, corporates' uncertain tax positions reported on Schedule UTP, tax audits, voluntary and enforced tax compliance, and tax evasion. Reporting peer-reviewed research contributions from North America and also including international studies from Indonesia, Bangladesh and South Africa, this volume is essential reading for those looking to keep abreast of the most recent research. The empirical research published by the authors of this volume include archival, survey, and experimental methods that have been applied to challenges facing tax systems around the globe. These challenges affect tax administrators, large corporates, and small and medium-sized enterprises. The studies contained in this volume will be influential and help direct future research around the globe.
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105.000000 USD

Advances in Taxation

Hardback
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In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to ...
Cost Management for Nonprofit and Voluntary Organisations
In recent years, nonprofit and voluntary organisations have faced challenges and unanticipated pressures as a result of increased competition for funding, technological advancements, the need to comply with government regulations, and increased social and community expectations regarding greater accountability and transparency. Cost accounting and cost management tools are considered to be a means of providing adequate and quality information for management control for all sorts of organisations, including nonprofits. Using empirical evidence from the Australian nonprofit sector, this research monograph offers insight into how nonprofit and voluntary organisations control and manage the costs of their operations and projects through cost accounting and cost management tools. The book will be of benefit to a range of stakeholders in the sector, including financial and management accountants, professional accounting bodies, the government, policymakers, academics, consultants and operational managers.
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147.000000 USD

Cost Management for Nonprofit and Voluntary Organisations

by Tarek Rana, Zahirul Hoque
Hardback
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This study contributes to an existing and growing body of literature in the field of management accounting and control concerned with implications from increased uncertainty on MCS design and use. It is found that the choice of MCS reflects the firm's risk profile, and that firms that choose MCS design ...
Risk Profile Contingent Analysis of Management Control Systems: Evidence from the Mechanical Engineering Industry
This study contributes to an existing and growing body of literature in the field of management accounting and control concerned with implications from increased uncertainty on MCS design and use. It is found that the choice of MCS reflects the firm's risk profile, and that firms that choose MCS design and use better suited to their risk profile perform better than others. Using data from a survey of 362 Chief Executive Officers, this study yields a model of fit that enables the stimulation of selective improvements and helps to achieve a competitive advantage.
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157.490000 USD

Risk Profile Contingent Analysis of Management Control Systems: Evidence from the Mechanical Engineering Industry

by Peter Goestl
Hardback
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This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book ...
The Privatization of Fraud Investigation: Internal Investigations by Fraud Examiners
This book discusses privatization of law enforcement in relation to suspected corporate crime and recommends guidelines for successful fraud examinations. There is a growing business for global auditing and local law firms to conduct internal investigations at client organizations when there is suspicion of white-collar misconduct and crime. This book reflects on the work by these private fraud examiners in terms of an evaluation of their investigation reports. The book brings an original theoretical and methodological approach to investigations of white-collar crime. It develops the theory of convenience as an explanation for motive, opportunity, and willingness to commit and conceal white-collar crime. This theory is then related to the case studies. Structured in such a way as to allow the reader to use the text as a nonsequential reference source or guide to a set of connected issues, the book illustrates the practice of privatization by cases and presents guidelines for successful fraud examination. As an investigation can lead to conviction and incarceration, this privatization of crime investigation feeds into the larger issue of privatization of policing. The work will be a valuable resource for students, academics, and practitioners working in the areas of Criminal Justice, Corporate Law, and Business.
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162.750000 USD

The Privatization of Fraud Investigation: Internal Investigations by Fraud Examiners

by Petter Gottschalk
Hardback
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Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social ...
Research on Professional Responsibility and Ethics in Accounting
Research on Professional Responsibility and Ethics in Accounting is devoted to publishing high-quality research and cases that focus on the professional responsibilities of accountants and how they deal with the ethical issues they face. The series features articles on a broad range of important and timely topics, including professionalism, social responsibility, corporate responsibility, ethical judgments, and accountability. The professional responsibilities of accountants are broad-based; they must serve clients and user groups whose needs, incentives, and goals may be in conflict. Further, accountants must interpret and apply codes of conduct, accounting and auditing principles, and securities regulations. Compliance with professional guidelines is judgment-based, and characteristics of the individual, the culture, and situation affect how these guidelines are interpreted and applied, as well as when they might be violated. Interactions between accountants, regulators, standard setters, and industries also have ethical components. Research into the nature of these interactions, resulting dilemmas, and how and why accountants resolve them is the focus of this journal.
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105.000000 USD

Research on Professional Responsibility and Ethics in Accounting

Hardback
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Harold Cecil Edey (1913-2007) and his colleagues David Solomons (1912-1995) and William T. Baxter (1907-2006) at the London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in the mid-1900s. These three influential scholars influenced a generation of students who came to populate ...
Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer
Harold Cecil Edey (1913-2007) and his colleagues David Solomons (1912-1995) and William T. Baxter (1907-2006) at the London School of Economics and Political Science (LSE) were instrumental in the development of British accounting thought in the mid-1900s. These three influential scholars influenced a generation of students who came to populate the British accounting profession and academia to the point where, in the early 1970s, half of all full-time accounting professors in the United Kingdom were LSE alumni. Edey's role in these developments, however, remains relatively underappreciated. This edited volume contains 13 of Edey's unpublished manuscripts written during the heyday of the LSE Triumvirate. These manuscripts address issues of accounting education, measurements, and theory, and they are accompanied by editorial comments that put the material in its historical context. The volume also contains an aide-memoire of Edey's professional activities and a complete bibliography of his published work. The material offers new insight into Edey's contribution to the British accounting profession, and developments at the LSE, during a critical period of academic expansion and struggle to address the problem of accounting for rising inflation. The material is of value to anyone interested in the development of accounting thought.
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105.000000 USD

Harold Cecil Edey: A Collection of Unpublished Material from a 20th Century Accounting Reformer

Hardback
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Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for ...
Advances in Accounting Behavioral Research
Advances in Accounting Behavioral Research promotes research across all areas of accounting, incorporating theory from, and contributing knowledge to, the fields of applied psychology, sociology, management science, ethics and economics. Focusing on research that examines both individual and organizational behavior relative to accounting, the series provides a unique opportunity for the exchange of peer reviewed knowledge across all areas of accounting behavioral research and the development, discussion and expansion of theories from psychology, sociology and related disciplines. Advances in Accounting Behavioral Research encourages research that tests theory, explains theory, and develops theory that can be applied to better understand accounting domains. Accordingly, reviews of established theory and how that theory has and could be used in accounting are also strongly encouraged.
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105.000000 USD
Hardback
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The internet is dramatically transforming the way business is done, particularly for financial services. Digital Finance takes a thoughtful look at how the industry is evolving, and it explains how to integrate concepts of digital finance into existing traditional finance platforms. This book explores what successful companies are doing to ...
Digital Finance: Big Data, Start-ups, and the Future of Financial Services
The internet is dramatically transforming the way business is done, particularly for financial services. Digital Finance takes a thoughtful look at how the industry is evolving, and it explains how to integrate concepts of digital finance into existing traditional finance platforms. This book explores what successful companies are doing to maximize their opportunities in this context and offers suggestions on how to introduce digital finance into a firm's structure. Specific strategies for a digital future are presented, alongside numerous case studies that explore key attributes of success. In recognition of the rapidly evolving nature of finance today, Digital Finance is accompanied by a website maintained by the author (PerryBeaumont.com), as well as links to other content with insightful articles, analyses, and opinions. For both practitioners and students of finance, Digital Finance provides a rich context for a better understanding of the landscape of finance today, and lays the foundation for us to process and create the financial innovations of tomorrow.
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162.750000 USD

Digital Finance: Big Data, Start-ups, and the Future of Financial Services

by Perry H. Beaumont
Hardback
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Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to ...
Accounting Regulation in Japan: Evolution and Development from 2001 to 2015
Little has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.
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63.000000 USD

Accounting Regulation in Japan: Evolution and Development from 2001 to 2015

by Yoshihiro Tokuga, Masatsugu Sanada
Hardback
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The internet is dramatically transforming the way business is done, particularly for financial services. Digital Finance takes a thoughtful look at how the industry is evolving, and it explains how to integrate concepts of digital finance into existing traditional finance platforms. This book explores what successful companies are doing to ...
Digital Finance: Big Data, Start-ups, and the Future of Financial Services
The internet is dramatically transforming the way business is done, particularly for financial services. Digital Finance takes a thoughtful look at how the industry is evolving, and it explains how to integrate concepts of digital finance into existing traditional finance platforms. This book explores what successful companies are doing to maximize their opportunities in this context and offers suggestions on how to introduce digital finance into a firm's structure. Specific strategies for a digital future are presented, alongside numerous case studies that explore key attributes of success. In recognition of the rapidly evolving nature of finance today, Digital Finance is accompanied by a website maintained by the author (PerryBeaumont.com), as well as links to other content with insightful articles, analyses, and opinions. For both practitioners and students of finance, Digital Finance provides a rich context for a better understanding of the landscape of finance today, and lays the foundation for us to process and create the financial innovations of tomorrow.
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52.450000 USD

Digital Finance: Big Data, Start-ups, and the Future of Financial Services

by Perry H. Beaumont
Paperback / softback
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This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report ...
Integrated Sustainability Reporting: Linking Environmental and Social Information to Value Creation Processes
This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully communicate its commitment to sustainability, a company should report on how environmental and social issues impact its way of doing business, namely its business model, contributing to value creation. Thus, a reporting framework for business models that encompasses sustainability is presented. In turn, a number of illustrative examples are examined to show how business model reporting could be optimally used to provide effective and integrated sustainability reporting. The book also offers a broad analysis of corporate sustainability reporting, which includes a discussion of the theoretical background, an explanation of why companies provide sustainability reporting, a description of the current regulatory framework for sustainability disclosure, and a review of sustainability reporting literature that shows the main characteristics of sustainability disclosure practices. Given its scope, the book will be of interest to all researchers and practitioners working for companies or organizations that aim to support, implement and improve their sustainability reporting, by adopting a more integrated approach that interconnects environmental and social aspects with the economic and financial results via the business model. The book also offers a valuable reference guide for social science researchers, including PhD students, interested in a discussion of the latest literature on sustainability, corporate social responsibility, and the communication of business models.
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115.490000 USD

Integrated Sustainability Reporting: Linking Environmental and Social Information to Value Creation Processes

by Marco Bellucci, Laura Bini
Hardback
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I Can Rob Your Blind: 10 Secret Methods Employees Use to Embezzle Business Owners
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20.950000 USD

I Can Rob Your Blind: 10 Secret Methods Employees Use to Embezzle Business Owners

by Thomas Gatto
Paperback / softback
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Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
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7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
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7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
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7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
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7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
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7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
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7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
https://magrudy-assets.storage.googleapis.com/9781695479630.jpg
7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
https://magrudy-assets.storage.googleapis.com/9781695482500.jpg
7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
https://magrudy-assets.storage.googleapis.com/9781695482425.jpg
7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
https://magrudy-assets.storage.googleapis.com/9781695482517.jpg
7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
Book cover image
Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts
https://magrudy-assets.storage.googleapis.com/9781695479692.jpg
7.340000 USD

Be Audit You Can Be: Blank Lined Accounting Composition Notebook, Journal & Planner - Auditor and Accountant Gifts

by Aasira Notebook
Paperback / softback
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