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Year of publication
Subject
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Wirtschaftsprüfung 14,927 Financial audit 14,535 Dienstleistungsqualität 2,833 Service quality 2,833 Rechnungswesen 1,736 Accounting 1,716 Corporate Governance 1,602 Jahresabschlussprüfung 1,592 Corporate governance 1,589 Financial statement audit 1,524 Honorar 1,386 Fee (Remuneration) 1,382 Deutschland 1,129 Germany 1,033 Internes Kontrollsystem 938 Internal control 932 USA 922 Bilanzpolitik 906 Accounting policy 903 United States 895 Theorie 889 Theory 885 Internal audit 786 Interne Revision 785 Reporting 656 Berichtswesen 655 Audit regulation 632 Abschlussprüferrecht 628 Risikomanagement 603 Risk management 594 Großbritannien 574 Audit committee 569 Prüfungsausschuss des Aufsichtsrats 569 Qualitätsmanagement 557 Betrug 554 United Kingdom 554 Fraud 548 Quality management 547 audit quality 520 Jahresabschluss 513
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Online availability
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Undetermined 4,358 Free 4,022 CC license 321
Type of publication
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Article 9,010 Book / Working Paper 5,898 Journal 91 Database 1
Type of publication (narrower categories)
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Article in journal 8,129 Aufsatz in Zeitschrift 8,129 Aufsatz im Buch 660 Book section 660 Graue Literatur 608 Non-commercial literature 608 Hochschulschrift 446 Working Paper 393 Arbeitspapier 392 Thesis 340 Collection of articles of several authors 197 Sammelwerk 197 Bibliografie enthalten 144 Bibliography included 144 Aufsatzsammlung 115 Lehrbuch 106 Textbook 102 Conference paper 76 Konferenzbeitrag 76 Konferenzschrift 75 Festschrift 72 Case study 70 Fallstudie 70 Conference proceedings 46 Amtsdruckschrift 44 Government document 44 Handbook 36 Handbuch 36 Collection of articles written by one author 30 Sammlung 30 Dissertation u.a. Prüfungsschriften 29 Bibliografie 28 Ratgeber 22 Guidebook 20 Accompanied by computer file 15 Elektronischer Datenträger als Beilage 15 Gesetz 14 Law 14 Reprint 14 Glossar enthalten 13
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Language
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English 13,110 German 1,724 Undetermined 82 French 31 Russian 28 Polish 15 Dutch 12 Swedish 11 Danish 10 Romanian 5 Spanish 5 Italian 4 Ukrainian 4 Bulgarian 3 Norwegian 3 Finnish 2 Hungarian 1 Lithuanian 1 Turkish 1
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Author
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Quick, Reiner 71 Knechel, W. Robert 69 Hay, David 62 Vasarhelyi, Miklos A. 59 Wright, Arnold 51 Omer, Thomas C. 49 Gul, Ferdinand A. 47 Francis, Jere R. 46 Ruhnke, Klaus 45 Willekens, Marleen 45 Lennox, Clive 44 Li, Chan 44 Lobo, Gerald J. 44 Marten, Kai-Uwe 42 Bedard, Jean C. 40 Hoitash, Rani 40 Velte, Patrick 40 Habib, Ahsan 39 Pittman, Jeffrey A. 39 Jamal, Karim 37 Eulerich, Marc 35 Glover, Steven M. 35 Koch, Christopher 35 Krishnan, Gopal 35 Wood, David A. 35 Hoitash, Udi 34 Niemi, Lasse 34 Seidel, Timothy A. 33 Simunic, Dan A. 33 Lamoreaux, Phillip T. 31 Lisic, Ling Lei 31 Messier, William F. 31 Vanstraelen, Ann 31 Prawitt, Douglas F. 29 Elder, Randal J. 28 Kim, Jeong-bon 28 Ojo D Delaney PhD, Marianne 28 Aobdia, Daniel 27 Christensen, Brant E. 27 Gendron, Yves 27
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Institution
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World Bank 121 Institut der Wirtschaftsprüfer in Deutschland 57 European Court of Auditors 52 Springer Fachmedien Wiesbaden 19 IDW-Verlag 18 World Bank Group 18 European Parliament / Directorate-General for Internal Policies of the Union 13 National Bureau of Economic Research 13 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 10 OECD 10 Wirtschaftsprüferkammer 10 European Parliament / Directorate-General for Parliamentary Research Services 7 NWB Verlag 7 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 7 American Institute of Certified Public Accountants 6 Treuhand-Kammer 6 Asian Development Bank 5 Basel Committee on Banking Supervision 5 USA / Government Accountability Office 5 Canadian Academic Accounting Association 4 Deggendorfer Forum zur Digitalen Datenanalyse 4 European Foundation for the Improvement of Living and Working Conditions 4 Institute of Chartered Accountants in England and Wales 4 Organisation for Economic Co-operation and Development 4 USA / General Accounting Office 4 Vereinte Nationen / Department of Technical Cooperation for Development 4 Verlag Dr. Kovač 4 Australien / Auditor General 3 Chartered Institute of Management Accountants 3 Contact Committee of the Supreme Audit Institutions of the European Union 3 Eric Cuvillier <Firma> 3 Erich Schmidt Verlag 3 Europäischer Rechnungshof 3 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 3 Foreningen af Statsautoriserede Revisorer 3 Gottfried Wilhelm Leibniz Universität Hannover 3 Institut der Wirtschaftsprüfer in Deutschland / Arbeitskreis Arbeitshilfen zur Qualitätssicherung 3 Nomos Verlagsgesellschaft 3 Verlag C.H. Beck 3 Verlag Franz Vahlen 3
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Published in...
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Auditing : a journal of practice & theory 482 Managerial auditing journal 301 The accounting review : a publication of the American Accounting Association 254 International journal of auditing : IJA 244 Accounting horizons : a quarterly publication of the American Accounting Association 213 Journal of accounting and public policy 136 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 128 WPg : Kompetenz schafft Vertrauen 119 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 94 Advances in accounting : a research annual 92 Journal of business ethics : JOBE 91 Issues in accounting education 89 Behavioral research in accounting 86 Cogent business & management 79 International journal of accounting, auditing and performance evaluation : IJAAPE 77 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 77 Critical perspectives on accounting : an international journal for social and organizational accountability 73 Journal of emerging technologies in Accounting 73 Journal of accounting & economics 72 Journal of international accounting auditing & taxation 69 Accounting, auditing & accountability journal 67 Journal of accounting research 67 The journal of applied business research 65 Review of accounting studies 62 International journal of accounting information systems 60 Asian review of accounting 57 European accounting review 57 Research in accounting regulation 56 The European accounting review 56 The journal of corporate accounting & finance 56 SpringerLink / Bücher 53 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 50 Review of quantitative finance and accounting 49 International journal of disclosure and governance 48 International journal of economics and financial issues : IJEFI 48 International journal of economics and finance 47 Journal of accounting education 47 Journal of accounting, auditing & finance 47 Journal of business finance & accounting : JBFA 47 International journal of critical accounting : IJCA 46
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Source
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ECONIS (ZBW) 14,665 USB Cologne (EcoSocSci) 269 RePEc 56 BASE 6 EconStor 3 Other ZBW resources 1
Showing 1 - 50 of 15,000
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Concentration on the market of audit services provided to publicly listed companies : evidence from Poland
Gad, Jacek - In: International journal of management and economics 59 (2023) 1, pp. 32-45
Paper's objectives: The main purpose of the article was to identify the level of concentration on the market of audit services provided to public companies listed on the Warsaw Stock Exchange. The additional aim of the article was to identify the level of rotation among companies providing audit...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014310099
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Auditors as idealists? : climate change, EU sustainability regulation, and the efficacy of assurance
Jørgensen, Olivia Norma - 2025 - First edition
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192969
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Behind closed doors : unveiling earnings management in private subsidiaries of public firms
Priyesh, V. P.; Lukose P. J., Jijo - In: China Accounting and Finance Review 27 (2025) 1, pp. 104-124
Purpose - This study examines the earnings quality of private-subsidiary firms using a large sample data from India. Design/methodology/approach - The impact of parent-subsidiary relationship on earnings quality is examined using two common proxies. Findings are robust to alternative research...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198302
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Audit partner narcissism and audit reports readability : evidence from lead and review audit partners
Rajabalizadeh, Javad; Schadewitz, Hannu - In: Managerial auditing journal 40 (2025) 1, pp. 30-65
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The ethical CPA : journal of accountancy letters to the editor
Saxton, Gregory D.; Rahaman, Abu Shiraz; Neu, Dean; … - In: Accounting history : journal of the Accounting History … 30 (2025) 1, pp. 114-135
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330324
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Forensic accounting as an investigative tool : insights from the FTX and Qatargate
Dimitropoulos, Gerasimos; Reading, Michelle - In: Journal of economic criminology 7 (2025), pp. 1-20
It is well-known that failing to achieve key organizational goals may pressure managers to commit fraud, but can it be a facilitating factor in cartel formation as well? The purpose of this study is to understand if firms known to have been in a cartel were under financial stress in the period...
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In the eye of the storm : investor sentiment and audit quality in Korean financial reporting
Persakis, Antonios; Kolias, Georgios - 2025
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Auditors' sensemaking during crises : the case of the COVID-19 pandemic in Italian local public administrations
Caramia, Simona; Ruggiero, Pasquale; Mussari, Riccardo - 2025
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Where does the time go? : auditors' commercial effort, professional effort, and audit quality
Ciconte, William A.; Leiby, Justin; Willekens, Marleen - In: Journal of accounting research 63 (2025) 1, pp. 255-317
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Audit Program on Artificial Intelligence (AI)-driven credit risk
De Palma, Valeria Anna; Di Maria, Alessandro; Foschini, … - In: Risk management magazine 20 (2025) 1, pp. 4-29
From an Internal Audit perspective, the integration of Artificial Intelligence (AI) into credit risk modelling through Machine Learning (ML) algorithms presents significant challenges due to the complexity and multidimensional nature of these models. While AI enhances predictive performance and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373726
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Auditor industry expertise and the predictive power of the deferred tax valuation allowance
Axelton, Zhuoli; Gramlich, Jeffrey D.; Harris, M. Kathleen - In: Accounting and finance 65 (2025) 1, pp. 323-364
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Implications of the EU regulation on public oversight systems for statutory auditors
Gisbert, Ana; Navallas, Begoña; Gómez-Carrasco, Pablo; … - In: Revista de Contabilidad 28 (2025) 1, pp. 133-150
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How are accounting irregularities examined in Spanish insolvency proceedings? : an empirical analysis
Monterrey Mayoral, Juan; Rabazo Martín, Aurora-Esther - In: Revista de Contabilidad 28 (2025) 1, pp. 151-164
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Do PCAOB inspections change the effect of litigation risk on audit quality?
Chen, Po-Chang; Moul, Charles C.; Reffett, Andrew - In: The international journal of accounting 60 (2025) 1, pp. 1-40
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Does options trading affect audit pricing?
Ali, Muhammad Jahangir; Balachandran, Balasingham; Huu … - In: Journal of business finance & accounting : JBFA 52 (2025) 1, pp. 609-651
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Do audit firms discount initial full-year audit engagements with multiple potential successor auditors?
Omer, Thomas C.; Yuan, Ming - In: Journal of business finance & accounting : JBFA 52 (2025) 2, pp. 657-690
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Certification bodies' interpretation and application of the ISO 19011 audit process guidelines
Sepeng, Thembekile Debora; Lourens, Ann; Van der Merwe, … - In: International journal of quality & reliability management 42 (2025) 1, pp. 339-355
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Board members' outside directorships and the demand for audit quality : large sample evidence from private firms
Alexeyeva, Irina - 2025
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Pricing the audit risk of innovation : intangibles and patents
Zhang, Daqun; Deis, Donald R.; Hsu, Hsiao-Tang - 2025
The economic literature documents that the investment rate in intangible assets, including intellectual property (IP), has far outpaced that of tangible assets for several decades. In this context, our research delves into the impact of self-created intangible assets on the auditor's risk...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015338291
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The impact of comment letters on audit fees : evidence from spillover effect
Wu, Wuqing; Zhang, Huixuan; Shan, Yuan George - 2025
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PCAOB inspection deficiencies and future financial reporting quality : do the types of deficiencies matter?
Constance, Patience; Lennox, Clive; Li, Chan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376026
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Leadership ability : labor market outcomes, organizational benefits, and talent management in the auditing profession
Dong, Ting; Kallunki, Juha-Pekka; Nilsson, Henrik; … - 2025
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The consequences of expanded audit reports for small and risky companies
Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - 2025
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Impact of audit assurance on the quality of sustainability reporting
Grommes, Alexander - In: Junior management science 10 (2025) 1, pp. 201-235
The subject of sustainability reporting is becoming increasingly important. In consequence of the implementation of the Corporate Sustainability Reporting Directive, a substantial number of companies will be required to have their sustainability reports audited beginning from financial year...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330764
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Auditors’ intention to use blockchain technology and TAM3 : the moderating role of age
Hamadeh, Amir Hasan; Nouraldeen, Rasha Mohammad; … - In: Administrative Sciences : open access journal 15 (2025) 2, pp. 1-22
The purpose of this study is to examine the effect of the two determinants of the technology acceptance model (TAM3), perceived ease of use (PEOU), and perceived usefulness (PU) on auditors' intention to adopt and use blockchain technology (BT) in Lebanon. This study also aims to investigate the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337363
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Measuring an audit quality climate among employees
Kritzinger, Johanna Alida; Barac, Karin - In: International journal of auditing : IJA 29 (2025) 1, pp. 1-33
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Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"
Jedidi, Imen; Humphrey, Christopher - In: International journal of auditing : IJA 29 (2025) 1, pp. 34-52
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Are there audit fee premiums for client portfolio management?
Taylor, Stuart D. - In: International journal of auditing : IJA 29 (2025) 1, pp. 111-135
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The Big 4 effect for new audit services : the case of the Danish COVID-19 fixed-cost business-support scheme
Holm, Morten; Johansen, Thomas Riise - In: International journal of auditing : IJA 29 (2025) 1, pp. 136-159
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337397
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Fresh-look effect of audit firm and audit partner rotations? : evidence from European key audit matters
Federsel, Florian Philipp - In: International journal of auditing : IJA 29 (2025) 1, pp. 160-187
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Key drivers of cybersecurity audit effectiveness : a neo-institutional perspective
Vuko, Tina; Slapničar, Sergeja; Čular, Marko; … - In: International journal of auditing : IJA 29 (2025) 1, pp. 188-206
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337400
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The impact of joint provision of audit and tax services on the advice of tax professionals
Mescall, Devan; Schmidt, Regan N. - In: Journal of accounting and public policy 50 (2025), pp. 1-14
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The role of public auditing in delegated governance
Leixnering, Stephan; Höllerer, Markus A.; Polzer, Tobias; … - In: Journal of accounting and public policy 49 (2025), pp. 1-12
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Reporting control deficiencies in repeat internal audit engagements
Favere-Marchesi, Michael - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 7-20
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332177
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Returnee CEO and audit fees
Tawiah, Vincent; Borgi, Hela; Usman, Muhammad; … - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-17
We examine the relationship between returnee chief executive officers (CEOs) and audit fees in China using robust econometric modeling with 25,630 firm-year observations between 2008 and 2020. A returnee CEO is a Chinese CEO who has previously worked or studied outside mainland China. Consistent...
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The aggregate release of third-party online sales data and audit quality improvement
Chen, Ning; Fang, Junxiong - In: China journal of accounting research : CJAR 18 (2025) 1, pp. 1-23
Corporate online sales data are embedded with high informational value. Focusing on auditors who are concerned about information quality, this paper systematically tests the governance effect of releasing third-party online sales data on audit quality. Using the first aggregate release of online...
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The implementation of the KAM reforms in Saudi Arabia : stakeholder perspectives on the audit expectations gap
Al Qahtani, Saeed; Duc Hong Thi Phan; Kend, Michael; … - In: International journal of auditing : IJA 29 (2025) 2, pp. 243-259
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The impact of combating bribery and corruption report assurance on financial analysts' decisions
Quick, Reiner; Yalçin, Neriman - In: International journal of auditing : IJA 29 (2025) 2, pp. 305-326
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The direct effect of the international standard on auditing : 701 requirements on audit profession concerning the reimbursement costs$dcase study of Jordanian finance industry
Alharasis, Esraa Esam - In: Asian journal of accounting research 10 (2025) 1, pp. 19-44
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402882
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Timeliness in financial reporting in emerging markets : investigating the effect of joint audits
Almarzouq, Mohammad Nasser; Alazemi, Souod; Alrefai, … - In: Asian journal of accounting research 10 (2025) 2, pp. 186-199
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015402931
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Auditing leading officials : unintended consequences of government audit reform on corporate green innovation
Zhang, Hua; Lai, Jie - In: Economic modelling 139 (2024), pp. 1-21
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015189649
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The audit of banks in the USA : has it changed since the financial crisis?
Tanyi, Paul; Cathey, Jack M. - In: Journal of banking regulation 25 (2024) 4, pp. 378-403
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015192417
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Audit market measures in audit pricing studies : the issue of mechanical correlation
Káčer, Marek; Duboisée de Ricquebourg, Alan; Peel, … - In: The European accounting review 33 (2024) 5, pp. 1981-2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197155
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Personality characteristics, preferences for rewards and the propensity to choose an auditing job
Alves, Iryna; Gregório, Bruno; Lourenço, Sofia M. - In: Journal of accounting & organizational change : JAOC 20 (2024) 6, pp. 56-84
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The impact of tax audits on compliance dynamics in a developing economy
Hidayat, Agus - 2024
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Factors affecting the choice of core earnings management tool
Bansal, Manish - In: Asian Academy of Management journal 29 (2024) 2, pp. 1-31
Prior studies document that managers manipulate core earnings through different methods to favourably influence the perception of stakeholders towards the operating performance of the firm. However, it is of interest to examine which core earnings manipulation method is preferred by firms...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015173437
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Academic fraud and remote evaluation of accounting students : an application of the fraud triangle
Bierstaker, James; Brink, William D.; Khatoon, Sameera; … - In: Journal of business ethics : JBE 195 (2024) 2, pp. 425-447
The pandemic has altered accounting education with the widespread adoption of remote evaluation platforms. We apply the lens of the fraud triangle to consider how the adoption of remote evaluation influences accounting students’ ethical values by measuring the incidence of cheating behavior as...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015173605
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The influence of external audit quality on discretionary accruals and real earnings management practices : an analysis of Malaysian firms
Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - In: Asian Academy of Management journal 29 (2024) 2, pp. 211-241
This paper aims to analyse the mitigating effects of external audit quality (EAQ) factors on earnings management (EM) practices. Data were collected from firms listed on Bursa Malaysia's main market, covering the years 2011 through 2022. Panel regression was employed to analyse the data. The...
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Are material ESG issues making their way into key audit matters? : an analysis of Colombian innovative companies
Narváez-Castillo, Viviana Patricia; García-Benau, … - In: Journal of innovation & knowledge : JIK 9 (2024) 4, pp. 1-16
This study examines whether auditors are innovating in their audit reports by incorporating material environmental, social, and governance (ESG) issues from companies' sustainability reports into the Key Audit Matters (KAMs) section. Additionally, it assesses whether ESG performance influences...
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Audit rule disclosure and tax compliance
Di Gregorio, Enrico; Paradisi, Matteo; Sartori, Elia - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015177241
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