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Year of publication
Subject
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Jahresabschlussprüfung 2,845 Financial statement audit 2,525 Wirtschaftsprüfung 1,591 Financial audit 1,562 Deutschland 726 Germany 639 Dienstleistungsqualität 510 Service quality 510 Jahresabschluss 260 Corporate Governance 254 Corporate governance 246 Financial statement 212 Rechnungswesen 185 Theorie 182 Theory 179 Accounting 174 audit quality 164 Risikomanagement 162 Risk management 156 Berichtswesen 145 Reporting 145 Honorar 143 Fee (Remuneration) 141 Internal audit 140 Interne Revision 140 Qualitätsmanagement 139 Abschlussprüferrecht 134 Audit regulation 134 Internes Kontrollsystem 133 Quality management 133 USA 128 Internal control 126 United States 116 Bilanzrecht 112 Accounting law 107 Bilanzpolitik 105 Accounting policy 103 IFRS 99 Betrug 95 Audit quality 94
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Online availability
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Undetermined 704 Free 417 CC license 58
Type of publication
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Article 1,730 Book / Working Paper 1,094 Journal 23 Database 1
Type of publication (narrower categories)
All
Article in journal 1,399 Aufsatz in Zeitschrift 1,399 Aufsatz im Buch 320 Book section 320 Hochschulschrift 273 Thesis 183 Graue Literatur 104 Non-commercial literature 104 Dissertation u.a. Prüfungsschriften 72 Collection of articles of several authors 65 Sammelwerk 65 Bibliografie enthalten 52 Bibliography included 52 Arbeitspapier 48 Lehrbuch 48 Working Paper 48 Textbook 44 Aufsatzsammlung 43 Konferenzschrift 33 Conference proceedings 28 Handbook 26 Handbuch 26 Case study 24 Fallstudie 24 Festschrift 15 Conference paper 14 Konferenzbeitrag 14 Checkliste 13 Wörterbuch 11 Amtsdruckschrift 9 Government document 9 Guidebook 9 Ratgeber 9 Bibliografie 8 Nachschlagewerk 8 Reference book 8 Collection of articles written by one author 7 Enzyklopädie 7 Sammlung 7 Gesetz 6
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Language
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English 1,607 German 1,202 Undetermined 32 Polish 10 Russian 6 French 4 Romanian 3 Italian 1 Dutch 1
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Author
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Quick, Reiner 34 Ruhnke, Klaus 29 Velte, Patrick 26 Baetge, Jörg 19 Lück, Wolfgang 19 Vasarhelyi, Miklos A. 17 Marten, Kai-Uwe 15 Farr, Wolf-Michael 13 Freidank, Carl-Christian 12 Graumann, Mathias 11 Lenz, Hansrudi 11 Hargie, Owen 10 Knechel, W. Robert 10 Krommes, Werner 10 Niemi, Lasse 10 Omer, Thomas C. 10 Pittman, Jeffrey A. 10 Stefani, Ulrike 10 Zülch, Henning 10 Böcking, Hans-Joachim 9 Hay, David 9 Peemöller, Volker H. 9 Tourish, Dennis 9 Vanstraelen, Ann 9 Wolz, Matthias 9 Zwirner, Christian 9 Buchner, Robert 8 Eulerich, Marc 8 Kirsch, Hans-Jürgen 8 Köhler, Annette G. 8 Masli, Adi 8 Michas, Paul N. 8 Petersen, Karl 8 Ballwieser, Wolfgang 7 Christensen, Brant E. 7 Coenenberg, Adolf Gerhard 7 Ewert, Ralf 7 Francis, Jere R. 7 Möller, Manuela 7 Orth, Christian 7
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Institution
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Institut der Wirtschaftsprüfer in Deutschland 27 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 7 Springer Fachmedien Wiesbaden 7 Verlag Dr. Kovač 7 IDW-Verlag 6 NWB Verlag 5 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 4 European Union of Public Accountants / Auditing Statements Board 3 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 3 Verlag C.H. Beck 3 Arbeitskreis Abschlussprüfung und Corporate Governance 2 Erich Schmidt Verlag 2 Europäische Kommission 2 Friedrich-Schiller-Universität Jena 2 HLB Dr. Stückmann und Partner <Bielefeld> 2 Institute of Chartered Financial Analysts of India 2 Organisation for Economic Co-operation and Development 2 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 Treuhand-Kammer 2 USA / General Accounting Office 2 USA / Government Accountability Office 2 Universität Duisburg-Essen 2 Universität Heidelberg 2 Universität Ulm 2 Uniwersytet Ekonomiczny w Katowicach 2 epubli GmbH 2 AMACOM 1 American Institute of Certified Public Accountants / Committee on Investment Companies 1 Auditing Research Symposium 1 Australien / Auditor General 1 BDO Deutsche Warentreuhand Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft 1 Bonner Europa-Symposion <12, 2000, Bonn> 1 Books on Demand GmbH <Norderstedt> 1 Brussels European and Global Economic Laboratory 1 Center for International Accounting Development <Dallas, Tex.> 1 Chambre de commerce et d'industrie de Paris 1 Chartered Institute of Management Accountants 1 Congresul Profesiei Contabile din România <12, 2002, Bukarest> 1 Contact Committee of the Supreme Audit Institutions of the European Union 1 Corpul Experţilor Contabili şi Contabililor Autorizaţi di România 1
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Published in...
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Auditing : a journal of practice & theory 63 International journal of auditing : IJA 61 Managerial auditing journal 49 WPg : Kompetenz schafft Vertrauen 48 The accounting review : a publication of the American Accounting Association 40 Accounting horizons : a quarterly publication of the American Accounting Association 39 Betriebswirtschaftliche Forschung und Praxis : BFuP 26 Der Betrieb 26 Journal of emerging technologies in Accounting 24 SpringerLink / Bücher 22 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 19 Europäische Hochschulschriften / 5 19 International journal of accounting, auditing and performance evaluation : IJAAPE 17 The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association 17 Auditing organizational communication : a handbook of research, theory and practice 16 Journal of accounting and public policy 16 Cogent business & management 15 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 15 Advances in accounting : a research annual 14 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 14 IRZ : Zeitschrift für internationale Rechnungslegung 14 The journal of corporate accounting & finance 14 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 13 Behavioral research in accounting 12 RWZ aktuell : Recht & Rechnungswesen 12 The European accounting review 12 Journal of accounting education 11 Journal of international accounting auditing & taxation 11 Review of accounting studies 11 Steuer, Wirtschaft und Recht : SWR 11 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 11 Zeitschrift für das gesamte Genossenschaftswesen : ZfgG 11 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 10 International journal of accounting information systems 10 International journal of disclosure and governance 10 Abacus : a journal of accounting, finance and business studies 9 Asian journal of accounting research 9 Betriebs-Berater : BB 9 Prüfung des Kreditgeschäfts durch die Interne Revision : Systemprüfungen - Internes Kontrollsystem - Kreditrisikosteuerung - spezielle Geschäftsbereiche 9 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 9
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Source
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ECONIS (ZBW) 2,672 USB Cologne (EcoSocSci) 173 RePEc 2 EconStor 1
Showing 1 - 50 of 2,848
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207203
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015202665
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The consequences of expanded audit reports for small and risky companies
Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376052
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337376
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015337398
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015375222
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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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Does reduced boilerplate of KAMs indicate increased audit effort? : evidence from China
Ma, Qianqun; Wang, Qi; Wang, Kongwen; Wu, Chong - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-18
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015323313
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Audit credibility and LGBTQI rights : certification operation in the margins
Svärdsten, Fredrik; Hallström, Kristina Tamm - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 53-74
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015207249
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Audit-firm serving experience heterogeneity and audit knowledge integration : evidence from the disclosure of key audit matters
Wang, Lin; Jia, Yuyan; Xiao, Tusheng; Yu, Yingmin - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20
Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors' audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure, as...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014580188
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Internal auditing's role in preventing and detecting fraud : an empirical analysis
Bonrath, Annika; Eulerich, Marc - In: International journal of auditing : IJA 28 (2024) 4, pp. 615-631
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015137968
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Assessing audit effort in response to exogenous shocks : evidence from Korea on the impact of enhanced audit standards and COVID-19
Kim, Jumi; Kim, Meehyun; Yoon, Yangin (Ben); No, Won Gyun; … - In: International journal of auditing : IJA 28 (2024) 4, pp. 695-716
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015137994
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Corruption and audit fees : new evidence from EU27 countries
Mottinger, Markus - In: International journal of auditing : IJA 28 (2024) 4, pp. 717-742
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015137997
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Signing auditors' experience gap and audit quality
Li, Minghui; Yang, Xin; Zhai, Kerui - In: International review of economics & finance : IREF 95 (2024), pp. 1-24
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Taking the hunch out of the crunch : a framework to improve variable selection in models to detect financial statement fraud
Gepp, Adrian; Kumar, Kuldeep; Bhattacharya, Sukanto - In: Accounting and finance 64 (2024) 2, pp. 1569-1588
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164424
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Comments of the AFAANZ Auditing and Assurance Standards Committee on proposed International Standard on Auditing 570 (revised) going concern
Harding, Noel; Hay, David; Dharmasiri, Prabashi; Fu, Yi; … - In: Accounting and finance 64 (2024) 3, pp. 3157-3172
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164651
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Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees
Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065820
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When employees go to court : employee lawsuits and talent acquisition in audit offices
In: Journal of accounting research 62 (2024) 4, pp. 1265-1307
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015123474
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Audit risk management and audit effort in small and medium audit firms
Ruiz-Barbadillo, Emiliano; Martinez-Conesa, Isabel; … - In: Revista de Contabilidad 27 (2024) 2, pp. 212-228
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015396197
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Audit partner style and financial statement comparability : new evidence from the US market
Frost, Tracie; He, Zhijian; Luo, Xin; Stice, Derrald - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2763-2790
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015130345
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The interdependence between market structure and the quality of audited reports : the case of non-audit services
Bleibtreu, Christopher; Stefani, Ulrike - In: Review of accounting studies 29 (2024) 2, pp. 1524-1574
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015133621
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Artificial intelligence in auditing : a conceptual framework for auditing practices
Leocádio, Diogo; Malheiro, Luís; Reis, João - In: Administrative Sciences : open access journal 14 (2024) 10, pp. 1-16
The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI). This integration indicates a shift, redefining traditional practices and enhancing efficiency across diverse sectors...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015147950
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Supervision of financial audit activity in the Republic of Moldova : reforms and opportunities for modernization
Iachimovschi, Anatolie - In: Eastern European journal for regional studies 10 (2024) 1, pp. 210-224
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399488
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Two-tier board characteristics and expanded audit reporting : evidence from China
Noureldeen, Emad; Elsayed, Mohamed; Elamer, Ahmed A.; … - In: Review of quantitative finance and accounting 63 (2024) 1, pp. 195-235
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014546432
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Disclosure of auditor risk assessments in expanded audit reports
Dwyer, Karen-Ann M.; Brennan, Niamh; Kirwan, Collette - In: Journal of applied accounting research 25 (2024) 1, pp. 1-23
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014505964
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Implications of the COVID-19 pandemic on internal auditing : a field study
Jarva, Henry; Zeitler, Teresa - In: Journal of applied accounting research 25 (2024) 2, pp. 355-370
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014506223
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Turnaround for municipal distress resolution : an audit outcomes approach
McKenzie, Mariska; Marx, Ben - In: South African journal of accounting research 38 (2024) 2, pp. 174-208
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014530286
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Audit opinion research : overview and research agenda
Nurhidayah Nurhidayah; Sudarma, Made; Djamhuri, Ali; … - In: Cogent business & management 11 (2024) 1, pp. 1-16
The purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require the future investigation. Data was collected from Scopus and Dimension sources and then filtered by criteria so that the total final data analyzed bibliometrically was 709 over...
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Performing a knowledge audit within a South African chemical manufacturer : a case study
Hechter, Daniel; Smuts, Hanlie - In: International journal of knowledge management : IJKM ; … 20 (2024) 1, pp. 1-21
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Does audit committee busyness affect financial restatement? : evidence from audit committee share ownership
Bhuiyan, Md. Borhan Uddin; Opare, Solomon; Ahmed, Zahir - In: Australian accounting review : AAR 34 (2024) 1, pp. 29-54
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Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality
Chen, Clement; Liu, Zhenfeng; Tang, Wenye; Tuo, Ling - In: The journal of corporate accounting & finance 35 (2024) 2, pp. 157-170
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Whistleblowing based on the three lines model
Kagias, Paschalis; Garefalakis, Alexandros; Passas, Ioannis - In: Administrative Sciences : open access journal 14 (2024) 5, pp. 1-13
Directive 1937/2019 on the protection of persons who report breaches of Union law became effective very recently. However, Directive 1937/2019 lacks sufficient guidance on the implementation or governance of whistleblowing frameworks. In addition, the existing literature lacks a definition of...
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Ethics-based AI auditing : a systematic literature review on conceptualizations of ethical principles and knowledge contributions to stakeholders
Laine, Joakim; Minkkinen, Matti; Mäntymäki, Matti - In: Information & management : the international journal of … 61 (2024) 5, pp. 1-22
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015081282
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Is audit materiality informative? : Evidence from China
Zhu, Lei; Zheng, Qianwen; Li, Yubin - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-18
To improve the usefulness of audit opinions, on 23 March 2021, the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit opinions. This paper selects Chinese A-share...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015051164
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The impact of financial risk on boilerplate of key audit matters : evidence from China
Wang, Qi; Zhang, Lin; Ma, Qianqun; Wu, Chong - In: Research in international business and finance 70 (2024) 2, pp. 1-16
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Auditors' incentives and audit quality : non-audit services versus contingent audit fees
Mahieux, Lucas - In: The European accounting review 33 (2024) 1, pp. 133-169
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014583969
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Information sharing between tax and statutory auditors : implications for tax audit efficiency
Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - In: The European accounting review 33 (2024) 2, pp. 545-568
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584351
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Passive investors and audit quality : evidence from the U.S.
Dong, Ting; Eugster, Florian; Vazquez, Antonio B. - In: The European accounting review 33 (2024) 3, pp. 965-993
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014584464
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How auditors identify and report key audit matters - an organizational routines perspective
Maroun, Warren; Duboisée de Ricquebourg, Alan - In: The British accounting review 56 (2024) 2, pp. 1-17
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062192
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Are key audit matter disclosures useful in assessing the financial distress level of a client firm?
Camacho-Miñano, María-del-Mar; Muñoz-Izquierdo, Nora; … - In: The British accounting review 56 (2024) 2, pp. 1-21
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062203
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Auditing for fraud and corruption : a public-interest-based definition and analysis
Sargiacomo, Massimo; Everett, Jeff; Ianni, Luca; … - In: The British accounting review 56 (2024) 2, pp. 1-19
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015062284
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Audit partners' role in material misstatement resolution : survey and interview evidence
Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - In: Journal of accounting research 62 (2024) 1, pp. 275-333
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014483575
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A panel data analysis of the effect of audit quality on financial statement fraud
Yousefi Nejad, Maryam; Sarwar Khan, Ahmed; Othman, Jaizah - In: Asian journal of accounting research 9 (2024) 4, pp. 422-445
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Going-Concern-Modifizierung des Bestätigungsvermerks – Eine kritische Analyse der Einflussfaktoren und Konsequenzen
Behne, Niklas - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 96-122
Die Einschätzung und Berichterstattung des Abschlussprüfers über wesentliche Unsicherheiten in Verbindung mit der Fortführung der Unternehmenstätigkeit stellt für die Stakeholder eines Unternehmens eine wichtige Informationsquelle dar. In der vorliegenden Arbeit werden daher die...
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Compliance Audits
Gutterman, PhD, JD, DBA, MBA, CPG, Alan S. - 2023
All companies, regardless of their size, business model and scope of activities, must understand and comply with a plethora of laws and regulations in diverse areas such as employment, health and safety, intellectual property, real property, tax, antitrust, finance, securities law and consumer...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014356198
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Ethical Behavior in Audit : Study in Kazakhstan
Rakishev, Yeldar - 2023
Auditing in Kazakhstan lacks scientific researches. We’ve approached the modern audit’s condition by reestablishing the history of development of Kazakhstani audit since inception until today. Based on international experience, we formed hypotheses in league with practical needs of today’s...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014362222
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An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14
Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...
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Audit quality : an analysis of audit partner cultural proximity to client executives
Anh Viet Pham; Mia Hang Pham; Truong, Cameron - In: The European accounting review 32 (2023) 4, pp. 841-873
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The Impact of ethics on the audit quality of firms in Sub-Sahara Africa
Mvunabandi, Jean Damascene; Maama, Haruna - In: International journal of economics and financial issues … 13 (2023) 5, pp. 119-127
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Determinants of audit quality in state-owned enterprises listed on the Indonesia Stock Exchange with audit fee as moderating variable
Sari, Maylia Pramono; Saidah, Nur; Utaminingsih, Nanik Sri - In: Montenegrin journal of economics 19 (2023) 3, pp. 89-102
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