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~isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"International journal of accounting and finance"
~subject:"Accrual"
~subject:"Financial statement audit"
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Search: subject_exact:"Jahresabschlusspolitik"
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Accrual
Financial statement audit
Accounting policy
48
Bilanzpolitik
48
Financial audit
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Wirtschaftsprüfung
29
Dienstleistungsqualität
15
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15
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12
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audit quality
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earnings management
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discretionary accruals
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financial reporting quality
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real earnings management
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Sharma, Divesh S.
2
Ahmed, Anwer S.
1
Al Dah, Bilal
1
Banerjee, Somnath
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Boone, Jeffery P.
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Butt, Umar
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Cassell, Cory A.
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Chi, Hsin-Yi
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Guo, Peng
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Khurana, Inder K.
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Kim, Bum-Joon
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Knechel, W. Robert
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Kolsi, Mohamed Chakib
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Sra, Jaspreet
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Tanyi, Paul N.
1
Umapathy Ananthanarayanan
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Zhao, Yuping
1
Zhou, Jian
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Auditing : a journal of practice & theory
International journal of accounting and finance
Advances in accounting : a research annual
16
Journal of business finance & accounting : JBFA
15
Review of accounting studies
15
Review of quantitative finance and accounting
14
The accounting review : a publication of the American Accounting Association
14
Cogent business & management
12
The journal of applied business research
11
Journal of accounting & economics
10
International journal of accounting, auditing and performance evaluation : IJAAPE
9
International review of financial analysis
9
Investment management and financial innovations
9
Journal of accounting research
9
Managerial auditing journal
8
Abacus : a journal of accounting, finance and business studies
7
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Asian review of accounting
7
Finance research letters
7
International journal of accounting and information management
7
International review of economics & finance : IREF
7
Journal of accounting, auditing & finance
7
Journal of contemporary accounting & economics
7
The journal of corporate accounting & finance
7
Australasian accounting business and finance journal : AABF
6
Corporate ownership & control : international scientific journal
6
International journal of auditing : IJA
6
International journal of managerial and financial accounting
6
Journal of accounting in emerging economies : JAEE
6
Journal of financial reporting & accounting : JFRA
6
The international journal of accounting : TIJA
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Applied economics
5
Global business review
5
Journal of accounting and public policy
5
Pacific-Basin finance journal
5
Australian journal of management
4
Cogent economics & finance
4
International Journal of Financial Studies : open access journal
4
International journal of critical accounting : IJCA
4
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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
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:
3
The role of independent directors, bank loan and institutional holding on discretionary accruals : some Indian evidences
Dhar, Satyajit
;
Banerjee, Somnath
;
Dutta, Anirban
- In:
International journal of accounting and finance
10
(
2020
)
2/3
,
pp. 111-129
Persistent link: https://www.econbiz.de/10012513908
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
The effect of lame duck auditors on management discretion : an empirical analysis
Cassell, Cory A.
;
Myers, Linda A.
;
Seidel, Timothy A.
; …
- In:
Auditing : a journal of practice & theory
35
(
2016
)
3
,
pp. 51-73
Persistent link: https://www.econbiz.de/10011553054
Saved in:
6
Accruals and real earnings management : testing the debt covernant hypothesis
Butt, Umar
;
Chamberlain, Trevor W.
;
Sarkar, Sudipto
- In:
International journal of accounting and finance
6
(
2016
)
3
,
pp. 167-196
Persistent link: https://www.econbiz.de/10011722967
Saved in:
7
Determinants of earnings management in India : 2002-2011
Dayanandan, Ajit
;
Sra, Jaspreet
- In:
International journal of accounting and finance
6
(
2016
)
3
,
pp. 235-254
Persistent link: https://www.econbiz.de/10011723006
Saved in:
8
Abnormal audit fees and audit quality : the importance of considering managerial incentives in tests of earnings management
Eshleman, John Daniel
;
Guo, Peng
- In:
Auditing : a journal of practice & theory
33
(
2014
)
1
,
pp. 117-138
Persistent link: https://www.econbiz.de/10010424998
Saved in:
9
Audit partner rotation and financial reporting quality
Litt, Barri
;
Sharma, Divesh S.
;
Simpson, Thuy
;
Tanyi, …
- In:
Auditing : a journal of practice & theory
33
(
2014
)
3
,
pp. 59-86
Persistent link: https://www.econbiz.de/10010407822
Saved in:
10
The effect of workload compression on audit quality
López, Dennis M.
;
Peters, Gary F.
- In:
Auditing : a journal of practice & theory
31
(
2012
)
4
,
pp. 139-165
Persistent link: https://www.econbiz.de/10009682061
Saved in:
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