//--> //--> //--> //-->
Toggle navigation
Logout
Change account settings
EN
DE
ES
FR
A-Z
Beta
About EconBiz
News
Thesaurus (STW)
Research Skills
Help
EN
DE
ES
FR
My account
Logout
Change account settings
Login
Publications
Events
Your search terms
Search
Retain my current filters
~accessRights:"restricted"
~subject:"Financial audit"
~type_genre:"Article in journal"
Search options
All Fields
Title
Exact title
Subject
Author
Institution
ISBN/ISSN
Published in...
Publisher
Open Access only
Advanced
Search history
My EconBiz
Favorites
Loans
Reservations
Fines
You are here:
Home
Search: subject_exact:"Fair-Value-Richtlinie"
Narrow search
Delete all filters
| 3 applied filters
Year of publication
From:
To:
Subject
All
Financial audit
Fair value accounting
277
Fair-Value-Bilanzierung
277
IFRS
198
Accounting valuation
69
Bilanzielle Bewertung
69
fair value
51
Fair value
41
Bank
38
Wirtschaftsprüfung
36
fair value accounting
36
Corporate disclosure
32
Unternehmenspublizität
32
Accounting
28
Rechnungswesen
28
Financial crisis
22
Finanzkrise
22
Accounting standards
21
Bilanzierungsgrundsätze
21
Firm valuation
20
USA
20
United States
20
Unternehmensbewertung
20
Theorie
19
Theory
19
Accounting policy
18
Bilanzpolitik
18
Credit risk
15
Kreditrisiko
15
Börsenkurs
14
Share price
14
Value relevance
13
Corporate Governance
11
Corporate governance
11
IFRS 13
11
SFAS 157
11
Basel Accord
10
Basler Akkord
10
Bank regulation
9
Bankenregulierung
9
more ...
less ...
Online availability
All
Undetermined
Free
7
Type of publication
All
Article
36
Type of publication (narrower categories)
All
Article in journal
Aufsatz in Zeitschrift
36
Conference paper
1
Konferenzbeitrag
1
Language
All
English
36
Author
All
Boritz, Jefim E.
2
Griffith, Emily E.
2
Himanshu
2
Huang, Hua-Wei
2
Jatinder P. Singh
2
Timoshenko, Lev M.
2
Wu, Yi-Jing
2
Ahn, Jaehan
1
Alexeyeva, Irina
1
Alharasis, Esraa Esam
1
Allegrini, Marco
1
Bedard, Jean C.
1
Bhattacharjee, Sudip
1
Bratten, Brian
1
Brink, Alisa G.
1
Cannon, Nathan H.
1
Cantrell, Brett W.
1
Causholli, Monika
1
Chen, Bingyi
1
Chen, Vincent Y. S.
1
Churyk, Natalie T.
1
Clark, Colin
1
Cohen, Jeffrey
1
Cullinan, Charles P.
1
Dao, Mai
1
Dennis, Sean A.
1
Du, Hui
1
Eilifsen, Aasmund
1
Emett, Scott A.
1
Fang, Xingtong
1
Ferramosca, Silvia
1
Gaynor, Lisa Milici
1
Glover, Steven M.
1
Gong, Sabrina
1
Greco, Giulio
1
Griffin, Jeremy B.
1
Hamilton, Erin L.
1
Hammersley, Jacqueline S.
1
Hao, Yamin
1
He, Kaigang
1
more ...
less ...
Published in...
All
The accounting review : a publication of the American Accounting Association
6
Auditing : a journal of practice & theory
4
Advances in accounting : a research annual
3
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
2
Behavioral research in accounting
2
Managerial auditing journal
2
The journal of corporate accounting & finance
2
Abacus : a journal of accounting, finance and business studies
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
Advances in accounting education
1
Asian review of accounting
1
International journal of auditing : IJA
1
International journal of business excellence : IJBEX
1
International journal of financial research
1
Issues in accounting education
1
Journal of accounting in emerging economies : JAEE
1
Journal of accounting, auditing & finance : JAAF
1
Journal of contemporary accounting & economics
1
Journal of management & governance
1
Review of Pacific Basin financial markets and policies
1
Vision : the journal of business perspective
1
more ...
less ...
Source
All
ECONIS (ZBW)
36
Showing
1
-
10
of
36
Sort
relevance
articles prioritized
date (newest first)
date (oldest first)
1
Novice auditors and audits of fair values : knowledge and skill requirements
Boritz, Jefim E.
;
Timoshenko, Lev M.
- In:
Accounting perspectives : a journal of The Canadian …
23
(
2024
)
1
,
pp. 39-77
Persistent link: https://www.econbiz.de/10014506657
Saved in:
2
Examining auditors' ability to evaluate the reasonableness of fair value estimates
Gong, Sabrina
;
Hao, Yamin
;
Ho, Nam
- In:
The journal of corporate accounting & finance
35
(
2024
)
1
,
pp. 128-145
Persistent link: https://www.econbiz.de/10014472257
Saved in:
3
Fair value estimates of investment property, corporate governance and audit pricing : evidence from the Hong Kong real estate industry
Tang, Feng
- In:
Journal of accounting in emerging economies : JAEE
14
(
2024
)
4
,
pp. 910-935
Persistent link: https://www.econbiz.de/10015061395
Saved in:
4
The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.
;
Hammersley, Jacqueline S.
- In:
Auditing : a journal of practice & theory
42
(
2023
)
2
,
pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
Saved in:
5
The moderating impact of auditor industry specialisation on the relationship between fair value disclosure and audit fees : empirical evidence from Jordan
Alharasis, Esraa Esam
;
Prokofieva, Maria
;
Clark, Colin
- In:
Asian review of accounting
31
(
2023
)
2
,
pp. 227-255
Persistent link: https://www.econbiz.de/10014281375
Saved in:
6
The role of auditing firms in the implementation of new accounting standards : evidence from China
Fang, Xingtong
;
He, Kaigang
;
Mei, Beilei
;
Ye, Jianfang
- In:
Abacus : a journal of accounting, finance and business …
59
(
2023
)
2
,
pp. 541-569
Persistent link: https://www.econbiz.de/10014307476
Saved in:
7
The combined effect of perspective-taking and incentives on professional skepticism
Ho, Shuk Ying
;
Phang, Soon-Yeow
;
Moroney, Robyn
- In:
Managerial auditing journal
37
(
2022
)
1
,
pp. 129-150
Persistent link: https://www.econbiz.de/10012798397
Saved in:
8
Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu
;
Jatinder P. Singh
- In:
International journal of business excellence : IJBEX
26
(
2022
)
3
,
pp. 342-369
Persistent link: https://www.econbiz.de/10013198291
Saved in:
9
Do investors value audit quality of complex estimates?
Chen, Bingyi
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013365551
Saved in:
10
Relevance of supplementary fair value disclosures under market uncertainty : effects on audit fees and investors' pricing
Mehnaz, Laura
;
Rahman, Asheq
;
Kabir, Humayun
- In:
Managerial auditing journal
37
(
2022
)
7
,
pp. 819-849
Persistent link: https://www.econbiz.de/10013407314
Saved in:
1
2
3
4
Next
Last
Results per page
10
25
50
100
250
A service of the
zbw
×
Loading...
//-->