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~isPartOf:"Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales"
~isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"Europäische Hochschulschriften / 5"
~subject:"Fair value accounting"
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Search: subject_exact:"Fair-Value-Bewertung"
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Fair value accounting
Fair-Value-Bilanzierung
31
IFRS
23
Accounting valuation
9
Bilanzielle Bewertung
9
Financial audit
7
Wirtschaftsprüfung
7
Fair-Value-Bewertung
5
Balancing accounts
3
Berichtswesen
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Bilanzierung
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Financial crisis
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Financial economics
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Kapitalmarkttheorie
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Reporting
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fair value
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Accounting information system
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Cost accounting
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Derivat
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Fee (Remuneration)
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Financial market regulation
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Finanzmarktregulierung
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Gebühr
2
Honorar
2
IT-gestütztes Rechnungswesen
2
Immaterielle Werte
2
Immaterielles Wirtschaftsgut
2
Intangible assets
2
International Financial Reporting Standards
2
Kostenrechnung
2
Quality management
2
Qualitätsmanagement
2
Steuerbilanz
2
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Gaynor, Lisa Milici
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Gebhardt, Günther
2
Glover, Steven M.
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Laux, Christian
2
Montague, Norma R.
2
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2
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2
Power, Michael
2
Ball, Ray
1
Bell, Timothy B.
1
Bratten, Brian
1
Broadley, Philip
1
Christensen, Brant E.
1
Cohen, Jeffrey
1
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1
Deans, Sarah
1
Du, Hui
1
Durocher, Sylvain
1
Ettredge, Michael L.
1
Gendron, Yves
1
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1
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1
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Shivakuma, Lakshmanan
1
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1
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So, Stella
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Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
Auditing : a journal of practice & theory
Europäische Hochschulschriften / 5
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
39
The accounting review : a publication of the American Accounting Association
31
IRZ : Zeitschrift für internationale Rechnungslegung
26
Journal of accounting & economics
22
Review of accounting studies
22
The Routledge companion to fair value and financial reporting
22
WPg : Kompetenz schafft Vertrauen
17
Abacus : a journal of accounting, finance and business studies
15
Advances in accounting : a research annual
15
Betriebswirtschaftliche Forschung und Praxis : BFuP
15
Journal of accounting research
13
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
11
Der Betrieb
11
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
11
Issues in accounting education
10
Accounting horizons : a quarterly publication of the American Accounting Association
9
International journal of critical accounting : IJCA
9
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
8
Accounting forum : advancing the interdisciplinary and global connection of accounting research
8
Journal of accounting and public policy
8
SpringerLink / Bücher
8
The international journal of accounting : TIJA
8
Accounting perspectives : a journal of The Canadian Academic Accounting Association
7
Journal of business finance & accounting : JBFA
7
Accounting, Economics, and Law : AEL ; a convivium
6
Australian accounting review
6
Betriebs-Berater : BB
6
CFS working paper series
6
Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
6
European accounting review
6
European financial and accounting journal : EFAJ
6
International journal of managerial and financial accounting
6
Journal of accounting, auditing & finance
6
Journal of business economics : JBE
6
Journal of international accounting research
6
Review of Pacific Basin financial markets and policies
6
Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand
5
BIS working papers
5
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ECONIS (ZBW)
31
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1
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:
2
The effects of firm guidance on auditors' evaluations of fair value estimates
Cohen, Jeffrey
;
Gaynor, Lisa Milici
;
Montague, Norma R.
; …
- In:
Auditing : a journal of practice & theory
41
(
2022
)
4
,
pp. 85-105
Persistent link: https://www.econbiz.de/10013503392
Saved in:
3
Current practices and challenges in auditing fair value measurements and complex estimates : implications for auditing standards and the academy
Glover, Steven M.
;
Taylor, Mark H.
;
Wu, Yi-Jing
- In:
Auditing : a journal of practice & theory
36
(
2017
)
1
,
pp. 63-84
Persistent link: https://www.econbiz.de/10011670134
Saved in:
4
IFRS : 10 years later
Ball, Ray
- In:
Accounting and business research : a research quarterly …
46
(
2016
)
5
,
pp. 545-571
Persistent link: https://www.econbiz.de/10011578353
Saved in:
5
Size variables in audit fee models : an examination of the effects of alternative mathematical transformations
Cullinan, Charles P.
;
Du, Hui
;
Zheng, Xiaochuan
- In:
Auditing : a journal of practice & theory
35
(
2016
)
3
,
pp. 169-181
Persistent link: https://www.econbiz.de/10011553089
Saved in:
6
Regulatory capital : why is it different?
Schoenmaker, Dirk
- In:
Accounting and business research : a research quarterly …
45
(
2015
)
4
,
pp. 468-483
Persistent link: https://www.econbiz.de/10011412648
Saved in:
7
Epistemic commitment and cognitive disunity toward fair-value accounting
Durocher, Sylvain
;
Gendron, Yves
- In:
Accounting and business research : a research quarterly …
44
(
2014
)
6
,
pp. 630-655
Persistent link: https://www.econbiz.de/10010437763
Saved in:
8
Fair value measurements and audit fees : evidence from the banking industry
Ettredge, Michael L.
;
Xu, Yang
;
Yi, Han S.
- In:
Auditing : a journal of practice & theory
33
(
2014
)
3
,
pp. 33-58
Persistent link: https://www.econbiz.de/10010407828
Saved in:
9
Performance measurment : an investor's perspective
Lee, Charles M. C.
- In:
Accounting and business research : a research quarterly …
44
(
2014
)
4
,
pp. 383-406
Persistent link: https://www.econbiz.de/10010385800
Saved in:
10
The role of financial reporting in debt contracting and it stewardship
Shivakuma, Lakshmanan
- In:
Accounting and business research : a research quarterly …
43
(
2013
)
4
,
pp. 362-383
Persistent link: https://www.econbiz.de/10009788851
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