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~isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"Gabler Edition Wissenschaft / Schriften zu Wirtschaftsprüfung, Steuerlehre und Controlling"
~subject:"Financial statement audit"
~subject:"Prüfungsausschuss des Aufsichtsrats"
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Search: subject_exact:"Jahresabschlusspolitik"
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Financial statement audit
Prüfungsausschuss des Aufsichtsrats
Accounting policy
39
Bilanzpolitik
39
Financial audit
29
Wirtschaftsprüfung
29
Dienstleistungsqualität
15
Service quality
15
Internal control
11
Internes Kontrollsystem
11
Fee (Remuneration)
10
Honorar
10
Accrual
8
Financial statement
8
Jahresabschluss
8
Rückstellung
8
audit fees
6
audit quality
6
Audit committee
5
Berichtswesen
5
Jahresabschlussprüfung
5
Reporting
5
financial reporting quality
5
Corporate Governance
4
Corporate governance
4
IFRS
4
discretionary accruals
4
earnings management
4
Abschlussprüferrecht
3
Accounting
3
Audit regulation
3
Charges
3
China
3
Deutschland
3
Gebühr
3
Germany
3
Rechnungswesen
3
Reform
3
Risikomanagement
3
USA
3
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4
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Article
8
Book / Working Paper
2
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Article in journal
8
Aufsatz in Zeitschrift
8
Collection of articles of several authors
2
Conference proceedings
2
Konferenzschrift
2
Sammelwerk
2
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English
8
German
2
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All
Freidank, Carl-Christian
2
Ahmed, Anwer S.
1
Al Dah, Bilal
1
Bedard, Jean C.
1
Bruynseels, Liesbeth
1
Campbell, John L.
1
Chan, K. Hung
1
Choi, Sunhwa
1
Choi, Youn-Sik
1
De Groote, Sander
1
El-Helaly, Moataz
1
Fleszar, Krzysztof
1
Hansen, James
1
Hoitash, Rani
1
Hoitash, Udi
1
Kim, Bum-Joon
1
Krishnamoorthy, Ganesh
1
Lin, Kenny Z.
1
Pittman, Jeffrey A.
1
Sharma, Divesh S.
1
Sharma, Vineeta D.
1
Simon, Chad A.
1
Smith, Jason L.
1
Umapathy Ananthanarayanan
1
Van Peteghem, Mathijs
1
Wang, Ray R.
1
Westermann, Kimberly
1
Wright, Arnold
1
Zhao, Yuping
1
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Hamburger Revisions-Tagung <3, 2004, Hamburg>
1
Hamburger Revisions-Tagung <4, 2005, Hamburg>
1
Published in...
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Auditing : a journal of practice & theory
Gabler Edition Wissenschaft / Schriften zu Wirtschaftsprüfung, Steuerlehre und Controlling
International journal of auditing : IJA
8
Cogent business & management
7
Afro-Asian Journal of Finance and Accounting : AAJFA
5
Managerial auditing journal
5
Asian review of accounting
4
International journal of economics and financial issues : IJEFI
4
Journal of contemporary accounting & economics
4
Journal of international accounting auditing & taxation
4
Journal of management & governance
4
The journal of corporate accounting & finance
4
Advances in accounting : a research annual
3
Corporate governance : the international journal for effective board performance
3
International journal of business governance and ethics : IJBGE
3
Investment management and financial innovations
3
Journal of accounting, auditing & finance
3
Journal of business ethics : JOBE
3
Journal of managerial issues : JMI
3
Springer-Lehrbuch
3
SpringerLink / Bücher
3
The journal of applied business research
3
Arbeitspapier / HHL, Leipzig Graduate School of Management
2
Asian journal of accounting research
2
Australasian accounting business and finance journal : AABF
2
Bilanzreform und Bilanzdelikte
2
International journal of accounting, auditing and performance evaluation : IJAAPE
2
International journal of corporate governance : IJCG
2
International journal of finance & economics : IJFE
2
International journal of managerial and financial accounting
2
Journal of accounting & economics
2
Journal of accounting in emerging economies : JAEE
2
Journal of business economics : JBE
2
Journal of business finance & accounting : JBFA
2
Journal of financial reporting & accounting : JFRA
2
Journal of international accounting research
2
Meditari accountancy research
2
Nepalese journal of finance : a publication of Uniglobe College
2
Review of accounting studies
2
Studien- und Übungsbücher der Wirtschafts- und Sozialwissenschaften
2
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ECONIS (ZBW)
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1
Related party transactions and audit quality : evidence on the efficacy of Auditing Standard No. 18
Ahmed, Anwer S.
;
Al Dah, Bilal
;
El-Helaly, Moataz
; …
- In:
Auditing : a journal of practice & theory
43
(
2024
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10014486998
Saved in:
2
The accounting financial expertise of the audit committee chair and oversight effectiveness
Krishnamoorthy, Ganesh
;
Bruynseels, Liesbeth
;
De …
- In:
Auditing : a journal of practice & theory
42
(
2023
)
1
,
pp. 75-100
Persistent link: https://www.econbiz.de/10014280994
Saved in:
3
Auditor responses to and prevention of non-income-increasing misreporting : evidence from audit fees and restatements
Pittman, Jeffrey A.
;
Zhao, Yuping
- In:
Auditing : a journal of practice & theory
40
(
2021
)
3
,
pp. 126-153
Persistent link: https://www.econbiz.de/10012626068
Saved in:
4
Auditors' strategic audit pricing : evidence from the pre- and post-IFRS periods
Choi, Sunhwa
;
Choi, Youn-Sik
;
Kim, Bum-Joon
- In:
Auditing : a journal of practice & theory
37
(
2018
)
4
,
pp. 75-94
Persistent link: https://www.econbiz.de/10011975650
Saved in:
5
Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.
;
Hansen, James
;
Simon, Chad A.
; …
- In:
Auditing : a journal of practice & theory
34
(
2015
)
2
,
pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
Saved in:
6
Material weakness remediation and earnings quality : a detailed examination by type of control deficiency
Bedard, Jean C.
;
Hoitash, Rani
;
Hoitash, Udi
; …
- In:
Auditing : a journal of practice & theory
31
(
2012
)
1
,
pp. 57-78
Persistent link: https://www.econbiz.de/10009513844
Saved in:
7
Government ownership, accounting-based regulations, and the pursuit of favorable audit opinions : evidence from China
Chan, K. Hung
;
Lin, Kenny Z.
;
Wang, Ray R.
- In:
Auditing : a journal of practice & theory
31
(
2012
)
4
,
pp. 47-64
Persistent link: https://www.econbiz.de/10009682066
Saved in:
8
Client importance and earnings management : the moderating role of audit committees
Sharma, Vineeta D.
;
Sharma, Divesh S.
;
Umapathy …
- In:
Auditing : a journal of practice & theory
30
(
2011
)
3
,
pp. 125-156
Persistent link: https://www.econbiz.de/10009301877
Saved in:
9
Bilanzreform und Bilanzdelikte
Freidank, Carl-Christian
(
ed.
)
-
2005
-
1. Aufl.
Persistent link: https://www.econbiz.de/10003170990
Saved in:
10
Reform der Rechnungslegung und Corporate Governance in Deutschland und Europa
Freidank, Carl-Christian
(
ed.
)
-
2004
-
1. Aufl.
Persistent link: https://www.econbiz.de/10002265299
Saved in:
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