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~isPartOf:"Asia-Pacific journal of accounting & economics : APJAE"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Accounting policy"
~subject:"Jahresabschlussprüfung"
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Accounting policy
Jahresabschlussprüfung
Internal control
59
Internes Kontrollsystem
59
Financial audit
33
Wirtschaftsprüfung
33
Dienstleistungsqualität
15
Service quality
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Berichtswesen
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Bilanzpolitik
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internal controls
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Fee (Remuneration)
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Financial statement audit
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Jahresabschluss
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internal control
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Accounting
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Sarbanes-Oxley Act
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audit fees
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audit quality
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restatements
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Prüfungsausschuss des Aufsichtsrats
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Hoitash, Udi
2
Schroeder, Joseph H.
2
Shepardson, Marcy L.
2
Bhaskar, Lori Shefchik
1
Chang, Ming-Lei
1
Chen, Chieh-Shuo
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Choi, Wooseok
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Cohen, Daniel A.
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Cohen, Jeffrey R.
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Commerford, Benjamin P.
1
Dao, Mai
1
DeFond, Mark L.
1
Dey, Aiyesha
1
Gunn, Joshua L.
1
Hoitash, Rani
1
Huang, Der-fen
1
Huang, Hua-Wei
1
Jeong, Seok Woo
1
Kedia, Simi
1
Koh, Kevin
1
Krishnamoorthy, Ganesh
1
Lee, Ho Young
1
Lee, Hyun-Ah
1
Lennox, Clive
1
Li, Chan
1
Liao, Lin
1
Lim, Chee Yeow
1
Lin, Fang-Chi
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Lin, Yu-Cheng
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Lys, Thomas
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Mullis, Curtis
1
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Oh, Kwangwuk
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Pae, Jinhan
1
Parker, Robert James
1
Persellin, Julie S.
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Rajgopal, Shivaram
1
Shin, Il-Hang
1
Son, Myungsoo
1
Srinivasan, Suraj
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Asia-Pacific journal of accounting & economics : APJAE
The accounting review : a publication of the American Accounting Association
Auditing : a journal of practice & theory
17
Research in accounting regulation
14
Accounting horizons : a quarterly publication of the American Accounting Association
8
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
8
International journal of auditing : IJA
8
Journal of accounting and public policy
6
Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB)
4
Issues in accounting education
4
Journal of accounting research
4
Risks : open access journal
4
The journal of corporate accounting & finance
4
Accounting & taxation : AT
3
Advances in public interest accounting
3
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University
3
International journal of accounting, auditing and performance evaluation : IJAAPE
3
International journal of economics and financial issues : IJEFI
3
Journal of accounting, auditing & finance
3
Journal of business finance & accounting : JBFA
3
Managerial auditing journal
3
Review of accounting & finance
3
Review of quantitative finance and accounting
3
Accounting and finance
2
Betriebswirtschaftliche Forschung und Praxis : BFuP
2
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
2
Der Betrieb
2
Emerging Markets Journal : EMAJ
2
Finance research letters
2
IRZ : Zeitschrift für internationale Rechnungslegung
2
International journal of accounting and finance
2
International journal of disclosure and governance
2
International journal of law and management : IJLMA
2
International review of economics & finance : IREF
2
Interne Kontrollsysteme in Banken und Sparkassen : Vorgaben und Erwartungen der Bankenaufsicht ; wesentliche Kontrollen in Fachbereichen ; IKS-Dokumentation ; Prüfung
2
Journal of accounting & economics
2
Journal of business ethics : JOBE
2
Journal of financial reporting & accounting : JFRA
2
Journal of international business and economics : JIBE
2
Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel
2
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ECONIS (ZBW)
17
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1
Is it better to kill two birds with one stone? : internal control audit quality and qudit costs for integrated versus nonintegrated audits
Gunn, Joshua L.
;
Li, Chan
;
Liao, Lin
;
Zhou, Shan
- In:
The accounting review : a publication of the American …
98
(
2023
)
1
,
pp. 251-283
Persistent link: https://www.econbiz.de/10014234226
Saved in:
2
Management's reporting motives and the leniency of auditors' internal control evaluations : the role of organizational identification and auditor-type
Commerford, Benjamin P.
;
Mullis, Curtis
;
Stefaniak, Chad M.
- In:
The accounting review : a publication of the American …
98
(
2023
)
3
,
pp. 153-173
Persistent link: https://www.econbiz.de/10014303122
Saved in:
3
Mandatory internal control audits, audit adjustments, and financial reporting quality : evidence from China
Lennox, Clive
;
Wu, Xi
- In:
The accounting review : a publication of the American …
97
(
2022
)
1
,
pp. 341-364
Persistent link: https://www.econbiz.de/10013161600
Saved in:
4
Integration of internal control and financial statement audits : are two audits better than one?
Bhaskar, Lori Shefchik
;
Schroeder, Joseph H.
; …
- In:
The accounting review : a publication of the American …
94
(
2019
)
2
,
pp. 53-81
Persistent link: https://www.econbiz.de/10012138162
Saved in:
5
Accrual reversals and audit fees : the role of abnormal audit fees
Lin, Fang-Chi
;
Lin, Yu-Cheng
;
Chen, Chieh-Shuo
- In:
Asia-Pacific journal of accounting & economics : APJAE
25
(
2018
)
1/2
,
pp. 276-294
Persistent link: https://www.econbiz.de/10011986378
Saved in:
6
Measuring accounting reporting complexity with XBRL
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
93
(
2018
)
1
,
pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
Saved in:
7
How does human resource investment in internal control affect audit reporting lag?
Shin, Il-Hang
;
Lee, Ho Young
;
Lee, Hyun-Ah
;
Son, Myungsoo
- In:
Asia-Pacific journal of accounting & economics : APJAE
24
(
2017
)
1/2
,
pp. 195-215
Persistent link: https://www.econbiz.de/10011660047
Saved in:
8
Disclosing material weakness in internal controls : does the gender of audit committee members matter?
Parker, Robert James
;
Dao, Mai
;
Huang, Hua-Wei
;
Yan, …
- In:
Asia-Pacific journal of accounting & economics : APJAE
24
(
2017
)
3/4
,
pp. 407-420
Persistent link: https://www.econbiz.de/10011741121
Saved in:
9
Client conservatism and auditor-client contracting
DeFond, Mark L.
;
Lim, Chee Yeow
;
Zang, Yoonseok
- In:
The accounting review : a publication of the American …
91
(
2016
)
1
,
pp. 69-98
Persistent link: https://www.econbiz.de/10011482675
Saved in:
10
Internal control opinion shopping and audit market competition
Newton, Nathan J.
;
Persellin, Julie S.
;
Wang, Dechun
; …
- In:
The accounting review : a publication of the American …
91
(
2016
)
2
,
pp. 603-623
Persistent link: https://www.econbiz.de/10011458983
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