Vol. 8 No. 1 (2024): Journal of Accounting Theory and Practice

Articles

• The Determination of the "Other Information" Variable in the Ohlson 1995 Valuation Model

  Bolor Buren, Altan-Erdene Batbayar, Khishigbayar Lkhagvasuren

  1-8

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• Essential and Characteristics of Non-audit Service

  Damdindorj Nyam-Ochir, Undarmaa Enkhee

  9-17

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• Challenges Pertainig to the Quality of Financial Reporting Audits

  Lagnai Tuvshintur, Nyamaa Dulamsuren, Avirmed Davaatseren, Khishigbayar Lkhagvasuren

  19-25

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• Climate-related Disclosures in Small Enterprises: Issues and Reporting Practices

  Vandandulam Enebish

  27-33

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• Analysis of Asset Financing in Insurance Companies

  Baasandorj Lamgombo

  35-43

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