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~isPartOf:"Betriebswirtschaftliche Forschung und Praxis : BFuP"
~isPartOf:"The accounting review : a publication of the American Accounting Association"
~subject:"Wirtschaftsprüfung"
~type_genre:"Aufsatz in Zeitschrift"
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Wirtschaftsprüfung
Fair value accounting
46
Fair-Value-Bilanzierung
46
IFRS
32
fair value
16
Accounting valuation
13
Bilanzielle Bewertung
13
Accounting standards
7
Bilanzierungsgrundsätze
7
Financial audit
7
fair value accounting
7
Bank
6
Financial crisis
6
Finanzkrise
6
Firm valuation
6
Unternehmensbewertung
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Accounting policy
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Basel Accord
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Deutschland
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3
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3
USA
3
United States
3
Versicherung
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historical cost
3
timeliness
3
value relevance
3
ASC 820
2
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Aufsatz in Zeitschrift
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7
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7
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Ahn, Jaehan
1
Bedard, Jean C.
1
Bhattacharjee, Sudip
1
Cannon, Nathan H.
1
Dennis, Sean A.
1
Griffin, Jeremy B.
1
Griffith, Emily E.
1
Hoitash, Rani
1
Hoitash, Udi
1
Joe, Jennifer R.
1
Kadous, Kathryn
1
Leiby, Justin
1
Moreno, Kimberly K.
1
Peecher, Mark E.
1
Vandervelde, Scott D.
1
Wright, Nicole S.
1
Wu, Yi-Jing
1
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1
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Betriebswirtschaftliche Forschung und Praxis : BFuP
The accounting review : a publication of the American Accounting Association
Auditing : a journal of practice & theory
7
Advances in accounting : a research annual
3
Behavioral research in accounting
3
International journal of auditing : IJA
3
Managerial auditing journal
3
The journal of corporate accounting & finance
3
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
2
Issues in accounting education
2
Journal of accounting research
2
Journal of contemporary accounting & economics
2
Abacus : a journal of accounting, finance and business studies
1
Accounting & taxation : AT
1
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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
African journal of accounting, auditing and finance : AJAAF
1
Asian journal of business and accounting : AJBA
1
Asian review of accounting
1
Cogent business & management
1
Corporate governance : the international journal for effective board performance
1
Critical perspectives on accounting : an international journal for social and organizational accountability
1
International journal of accounting, auditing and performance evaluation : IJAAPE
1
International journal of business excellence : IJBEX
1
International journal of economics and accounting : IJEA
1
International journal of financial research
1
Journal of accounting, auditing & finance : JAAF
1
Journal of management & governance
1
Journal of property investment & finance
1
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
1
Review of Pacific Basin financial markets and policies
1
Review of accounting studies
1
The journal of applied business research
1
Vision : the journal of business perspective
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WPg : Kompetenz schafft Vertrauen
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ECONIS (ZBW)
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1
Auditor task-specific expertise : the case of
fair
value
accounting
Ahn, Jaehan
;
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
95
(
2020
)
3
,
pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
Saved in:
2
The impact of benchmark set composition on auditors' Level 3
fair
value
judgments
Bhattacharjee, Sudip
;
Moreno, Kimberly K.
;
Wright, Nicole S.
- In:
The accounting review : a publication of the American …
94
(
2019
)
6
,
pp. 91-108
Persistent link: https://www.econbiz.de/10012134978
Saved in:
3
The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Dennis, Sean A.
;
Griffin, Jeremy B.
;
Zehms, Karla M.
- In:
The accounting review : a publication of the American …
94
(
2019
)
4
,
pp. 215-243
Persistent link: https://www.econbiz.de/10012118766
Saved in:
4
When do auditors use specialists' work to improve problem representations of and judgments about complex estimates?
Griffith, Emily E.
- In:
The accounting review : a publication of the American …
93
(
2018
)
4
,
pp. 177-202
Persistent link: https://www.econbiz.de/10011906606
Saved in:
5
Use of high quantification evidence in
fair
value
audits : do auditors stay in their comfort zone?
Joe, Jennifer R.
;
Vandervelde, Scott D.
;
Wu, Yi-Jing
- In:
The accounting review : a publication of the American …
92
(
2017
)
5
,
pp. 89-116
Persistent link: https://www.econbiz.de/10011762774
Saved in:
6
Auditing challenging
fair
value
measurements : evidence from the field
Cannon, Nathan H.
;
Bedard, Jean C.
- In:
The accounting review : a publication of the American …
92
(
2017
)
4
,
pp. 81-114
Persistent link: https://www.econbiz.de/10011741566
Saved in:
7
How do auditors weight informal contrary advice? : the joint influence of advisor social bond and advice justifiability
Kadous, Kathryn
;
Leiby, Justin
;
Peecher, Mark E.
- In:
The accounting review : a publication of the American …
88
(
2013
)
6
,
pp. 2061-2087
Persistent link: https://www.econbiz.de/10010231053
Saved in:
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