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Search: subject:"Accounting complexity"
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accounting complexity
8
Accounting
7
Rechnungswesen
7
Financial audit
6
Wirtschaftsprüfung
6
Financial statement
4
Jahresabschluss
4
Accounting policy
3
Accounting standards
3
Berichtswesen
3
Bilanzierungsgrundsätze
3
Bilanzpolitik
3
Reporting
3
XBRL
3
Accounting complexity
2
China
2
Complex systems
2
Corporate disclosure
2
Fee (Remuneration)
2
Honorar
2
IFRS
2
Komplexe Systeme
2
Unternehmenspublizität
2
audit fees
2
comment letters
2
Accounting law
1
Accrual
1
Accruals and deferrals
1
Appraisals
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Audit committee
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Audit committee effectiveness
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Auditing
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Auditors characteristics
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Auskunftspflicht
1
Bias
1
Bilanzrecht
1
Börsenkurs
1
Complexity management
1
Derivat
1
Derivative
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English
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Abdillah, Muhammad Rifqi
1
Baudot, Lisa
1
Brown, Nerissa C.
1
Burke, Jenna J.
1
Chen, Li
1
Cohen, Shira
1
Demek, Kristina C.
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Gong, Yuki
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Gunny, Katherine
1
Habiburrochman, Habiburrochman
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Hoitash, Rani
1
Hoitash, Udi
1
Hu, Fang
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Huang, Zhongwei
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Huffman, Adrienna A.
1
Jiang, Haiyan
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Krishnan, Ananya
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Li, Frank
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Li, Willa
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Li, Zixuan
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Mardijuwono, Agus Widodo
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Miah, Muhammad Shahin
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Morais, Ana
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Nordlund, Bo
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Pinto, Inês
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Rahman, Asheq
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Selling, Thomas I.
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Stent, Warwick
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International Journal of Financial Studies : open access journal
2
The accounting review : a publication of the American Accounting Association
2
Asian journal of accounting research
1
Auditing : a journal of practice & theory
1
Business horizons
1
International journal of finance & economics : IJFE
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Journal of accounting, auditing & finance : JAAF
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ECONIS (ZBW)
10
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1
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10
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1
Derivative complexity and the stock price crash risk : evidence from China
Li, Willa
;
Gong, Yuki
;
Zhang, Yuge
;
Li, Frank
- In:
International Journal of Financial Studies : open …
13
(
2025
)
2
,
pp. 1-29
that capture both the economic complexity (diversity and scale) and
accounting
complexity
(reporting dispersion and fair …
Persistent link: https://www.econbiz.de/10015435442
Saved in:
2
Does the level of enforcement shape the complexity in accounting standards?
Morais, Ana
;
Pinto, Inês
- In:
International Journal of Financial Studies : open …
11
(
2023
)
1
,
pp. 1-16
identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes
accounting
complexity
…
Persistent link: https://www.econbiz.de/10013550071
Saved in:
3
SEC comment letters and 10-K accounting and linguistic reporting complexity
Burke, Jenna J.
;
Gunny, Katherine
- In:
Journal of accounting, auditing & finance : JAAF
39
(
2024
)
4
,
pp. 1090-1120
Persistent link: https://www.econbiz.de/10015358593
Saved in:
4
The impact of IFRS complexity on analyst forecast properties : the moderating role of high quality audit
Miah, Muhammad Shahin
;
Jiang, Haiyan
;
Rahman, Asheq
; …
- In:
International journal of finance & economics : IJFE
28
(
2023
)
1
,
pp. 902-928
Persistent link: https://www.econbiz.de/10014253328
Saved in:
5
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
6
The effect of company characteristics and auditor characteristics to audit report lag
Abdillah, Muhammad Rifqi
;
Mardijuwono, Agus Widodo
; …
- In:
Asian journal of accounting research
4
(
2019
)
1
,
pp. 129-144
Persistent link: https://www.econbiz.de/10012113429
Saved in:
7
Business strategy, financial reporting violations, and audit pricing in an emerging market : evidence from China
Chen, Li
;
Hu, Fang
;
Krishnan, Ananya
;
Li, Zixuan
- In:
Journal of international accounting research
21
(
2022
)
3
,
pp. 47-72
Persistent link: https://www.econbiz.de/10014232968
Saved in:
8
The accounting profession's engagement with accounting standards : conceptualizing
accounting
complexity
through Big 4 comment letters
Baudot, Lisa
;
Demek, Kristina C.
;
Huang, Zhongwei
- In:
Auditing : a journal of practice & theory
37
(
2018
)
2
,
pp. 175-196
Persistent link: https://www.econbiz.de/10011900518
Saved in:
9
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:
10
The problem of management bias in accounting estimates : an investor perspective on root causes and solutions
Selling, Thomas I.
;
Nordlund, Bo
- In:
Business horizons
58
(
2015
)
5
,
pp. 501-508
Persistent link: https://www.econbiz.de/10011349259
Saved in:
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