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  • Search: subject:"Accounting estimates"
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Year of publication
Subject
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Accounting 30 Rechnungswesen 29 Financial audit 25 Wirtschaftsprüfung 25 Accounting estimates 20 accounting estimates 19 Dienstleistungsqualität 7 IFRS 7 Service quality 7 Corporate disclosure 6 Unternehmenspublizität 6 Accounting policy 5 Bilanzpolitik 5 Fair value accounting 5 Fair-Value-Bilanzierung 5 Risk 5 audit quality 5 Risiko 4 fair value 4 Accounting Estimates 3 Artificial intelligence 3 Betriebliche Altersversorgung 3 Bias 3 Disclosure regulation 3 Estimation 3 Experiment 3 Financial statement 3 Großbritannien 3 Jahresabschluss 3 Künstliche Intelligenz 3 Occupational pension plan 3 Schätzung 3 Systematischer Fehler 3 United Kingdom 3 auditing 3 critical accounting estimates 3 professional skepticism 3 Abschlussprüferrecht 2 Accounting law 2 Accounting standards 2
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Online availability
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Undetermined 39 Free 11
Type of publication
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Article 52 Book / Working Paper 1 Other 1
Type of publication (narrower categories)
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Article in journal 42 Aufsatz in Zeitschrift 42 Conference paper 1 Konferenzbeitrag 1 research-article 1 review-article 1
Language
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English 47 Undetermined 7
Author
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Griffith, Emily E. 4 Shaw, Ken W. 3 Van Landuyt, Ben W. 3 Glendening, Matthew 2 Hammersley, Jacqueline S. 2 Janvrin, Diane 2 Kachelmeier, Steven J. 2 Kadous, Kathryn 2 MCHEDLISHVILI, Manana 2 Menzefricke, Ulrich 2 Phang, Soon-Yeow 2 Serban, Claudiu 2 Simion, Dalia 2 Smieliauskas, Wally 2 ZAZADZE, Nana 2 Aghazadeh, Sanaz 1 Albrecht, Anne 1 Anantharaman, Divya 1 Armaselu, Sabin 1 Asthana, Sharad 1 BALACIU, Diana 1 BOGDAN, Victoria 1 Barr-Pulliam, Dereck 1 Bauman, Mark P. 1 Beaulieu, Philip 1 Beck, Allison K. 1 Beck, Paul J. 1 Bewley, Kathryn 1 Bhattacharjee, Sudip 1 Bonner, Sarah E. 1 Boone, Jeffery P. 1 Cenar, Iuliana 1 Chan, Kwok Mow 1 Chien, Wen-Wen 1 Collins, Andrew M. 1 Commerford, Benjamin P. 1 Cross, Jessica Maree 1 Dennis, Sean A. 1 Dharmasiri, Prabashi 1 Dhole, Sandip 1
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
Published in...
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Review of accounting studies 6 Journal of accounting research 5 Accounting horizons : a quarterly publication of the American Accounting Association 4 Auditing : a journal of practice & theory 4 The accounting review : a publication of the American Accounting Association 4 Advances in accounting : a research annual 3 Annals of University of Craiova - Economic Sciences Series 3 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 2 Managerial Auditing Journal 2 Annals of the University of Petrosani, Economics 1 Asian review of accounting 1 Behavioral research in accounting 1 EuroEconomica 1 International Journal of Managerial and Financial Accounting 1 International journal of auditing : IJA 1 Journal of accounting and public policy 1 Journal of business ethics : JBE 1 Journal of business ethics : JOBE 1 Journal of business finance & accounting : JBFA 1 Journal of contemporary accounting & economics 1 MPRA Paper 1 Managerial auditing journal 1 Review of Accounting and Finance 1 The European accounting review 1 The international journal of accounting : TIJA 1 The journal of applied business research 1
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Source
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ECONIS (ZBW) 42 RePEc 7 BASE 3 Other ZBW resources 2
Showing 1 - 10 of 54
Cover Image
Does auditor assurance of client prosocial activities affect subsequent reporter-auditor negotiations?
Douthit, Jeremy D.; Kachelmeier, Steven J.; Van … - In: Accounting, organizations and society : an … 112 (2024), pp. 1-13
Persistent link: https://www.econbiz.de/10014558662
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Auditors' use of in-house specialists
Zimmerman, Aleksandra B.; Barr-Pulliam, Dereck; Lee, … - In: Journal of accounting research 61 (2023) 4, pp. 1363-1418
Persistent link: https://www.econbiz.de/10014364679
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Information or noise? : examining the effect of discretionary disclosure of accounting estimates on financial analyst forecasts
Boone, Jeffery P.; Sun, Xueyun; Yin, Jennifer - 2024
Persistent link: https://www.econbiz.de/10015397410
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Material changes in accounting estimates and the usefulness of earnings
Albrecht, Anne; Glendening, Matt; Kim, Kyonghee; Lee, … - In: Review of accounting studies 29 (2024) 2, pp. 1320-1359
Persistent link: https://www.econbiz.de/10015133613
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How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?
Estep, Cassandra; Griffith, Emily E.; MacKenzie, Nikki - In: Review of accounting studies 29 (2024) 3, pp. 2798-2831
Persistent link: https://www.econbiz.de/10015133798
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Changes in accounting estimates during the COVID-19 pandemic in the USA
Li, Valerie; Luo, Yan - In: Asian review of accounting 32 (2024) 2, pp. 223-248
Persistent link: https://www.econbiz.de/10014512755
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Fit between regulatory focus and goal pursuit strategies on auditors' professional skepticism
Dharmasiri, Prabashi; Phang, Soon-Yeow - In: The European accounting review 33 (2024) 4, pp. 1257-1280
Persistent link: https://www.econbiz.de/10015052505
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Results of Covid -19 on small and medium practice auditing firms
MCHEDLISHVILI, Manana; ZAZADZE, Nana - 2021
As a result and the influence of covid-19, many enterprises faced problems like they had never before. For many small businesses, it is important to have a trusted consultant in the form of small and medium-sized audit firms, who we can ask for help and advice during the current crisis. Although...
Persistent link: https://www.econbiz.de/10012522056
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Cover Image
Results of Covid -19 on small and medium practice auditing firms
MCHEDLISHVILI, Manana; ZAZADZE, Nana - 2021
As a result and the influence of covid-19, many enterprises faced problems like they had never before. For many small businesses, it is important to have a trusted consultant in the form of small and medium-sized audit firms, who we can ask for help and advice during the current crisis. Although...
Persistent link: https://www.econbiz.de/10015335732
Saved in:
Cover Image
The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.; Hammersley, Jacqueline S. - In: Auditing : a journal of practice & theory 42 (2023) 2, pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
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