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  • Search: subject:"Auditors"
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Year of publication
Subject
All
Wirtschaftsprüfung 476 Financial audit 471 Auditors 419 Dienstleistungsqualität 173 Service quality 173 auditors 120 Auditing 103 Corporate governance 84 Financial statement audit 68 Jahresabschlussprüfung 68 Corporate Governance 67 Accounting 63 Audit quality 58 Internal audit 58 Fraud 56 China 51 audit quality 48 Interne Revision 47 Accounting policy 45 Bilanzpolitik 44 EU countries 41 EU-Staaten 41 Europäischer Rechnungshof 40 external auditors 40 Internal control 38 Fee (Remuneration) 35 Honorar 35 Rechnungswesen 34 Betrug 33 Big 4 auditors 33 Internes Kontrollsystem 30 Quality management 30 Qualitätsmanagement 30 auditing 30 Ethics 29 internal auditors 27 External auditors 26 Regulation 26 corporate governance 26 Accounting fraud 25
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Online availability
All
Undetermined 747 Free 260 CC license 36
Type of publication
All
Article 1,036 Book / Working Paper 104 Journal 10 Other 7
Type of publication (narrower categories)
All
Article in journal 472 Aufsatz in Zeitschrift 472 research-article 206 Article 40 review-article 34 Graue Literatur 23 Non-commercial literature 23 non-article 19 Amtsdruckschrift 16 Government document 16 Working Paper 15 review 12 Arbeitspapier 10 Aufsatz im Buch 10 Bericht 10 Book section 10 conceptual-paper 10 Thesis 8 case-report 8 Hochschulschrift 5 Annual report 4 Jahresbericht 4 viewpoint 4 Elektronischer Datenträger 3 technical-paper 3 Forschungsbericht 2 Monografische Reihe 2 Quelle 2 Aufsatzsammlung 1 Bibliografie enthalten 1 Bibliography included 1 Collection of articles of several authors 1 Conference paper 1 Dissertation u.a. Prüfungsschriften 1 Konferenzbeitrag 1 Report 1 Sammelwerk 1 Series 1
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Language
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English 858 Undetermined 254 German 33 French 8 Multiple languages 2 Hungarian 1 Indonesian 1 Romanian 1
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Author
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Law, Philip 13 Vinten, Gerald 9 Smith, Malcolm 8 Burnaby, Priscilla 7 Hartog, Joop 7 Hou, Fei 7 Ismail, Zubaidah 7 Jonker, Nicole 7 Nehme, Rabih 7 Fakhfakh, Mondher 6 Hass, Susan 6 Hermanson, Dana R. 6 Niskanen, Mervi 6 Cooper, Barry J. 5 Fogarty, Timothy J. 5 Hudaib, Mohammad 5 Hussainey, Khaled 5 Kalbers, Lawrence P. 5 Kassem, Rasha 5 Noor Adwa Sulaiman 5 Pajunen, Kati 5 Sun, Jerry 5 Campa, Domenico 4 Carcello, Joseph V. 4 Eni, Lucian Cristian 4 Fraser, Ian 4 Gavin, Thomas A. 4 Gold, Anna 4 Haniffa, Roszaini 4 Hemraj, Mohammed B. 4 Jeong, Kyunbeom 4 Law, Philip K.F. 4 Liu, Guoping 4 Malsch, Bertrand 4 McKinnon, Jill 4 O'Leary, Conor 4 Omoteso, Kamil 4 Ophem, Hans van 4 Pong, Chris 4 Ross, Philip 4
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Institution
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Europäischer Rechnungshof 20 International Monetary Fund (IMF) 13 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 7 International Monetary Fund 4 Institut der Wirtschaftsprüfer in Deutschland 3 Université Paris-Dauphine (Paris IX) 3 Faculteit Economie en Bedrijfskunde, Universiteit Gent 2 HAL 2 Jean Monnet Chair 2 Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 2 Center for Research in Economics, Management and the Arts (CREMA) 1 College of Business 1 College of Business, University of Texas-San Antonio 1 Cour des Comptes des Communautés Européennes 1 Economics Institute for Research (SIR), Handelshögskolan i Stockholm 1 Ehrvervøkonomisk Institut, Institut for Økonomi 1 European University Institute (EUI), Department of Law 1 Europäische Gemeinschaften 1 Europäischer Rechnungshof / Dienststelle Außenbeziehungen 1 Facoltà di Economia, Università degli Studi di Parma 1 Harvard Business School, Harvard University 1 Indira Gandhi Institute of Development Research (IGIDR) 1 Institute for the Study of Labor (IZA) 1 Instituto Valenciano de Investigaciones Económicas (IVIE) 1 NWB Verlag 1 School of Accounting 1 The European Institute of Japanese Studies, Handelshögskolan i Stockholm 1 Tilburg University, Center for Economic Research 1 Tilburg University, School of Economics and Management 1 Tinbergen Institute 1 Tinbergen Instituut 1 University of Western Sydney 1 Université Paris-Dauphine 1 Vanderbilt University Department of Economics 1
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Published in...
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Managerial Auditing Journal 213 Accounting, Auditing & Accountability Journal 38 Managerial auditing journal 29 Auditing : a journal of practice & theory 25 International Journal of Accounting, Auditing and Performance Evaluation 18 Accounting Research Journal 15 The accounting review : a publication of the American Accounting Association 14 Cogent Business & Management 11 Cogent business & management 11 International Journal of Critical Accounting 11 Meditari Accountancy Research 11 Asian Review of Accounting 10 International Journal of Accounting & Information Management 10 International journal of auditing : IJA 10 Sonderbericht / Europäischer Rechnungshof 10 International Journal of Accounting and Information Management 9 Journal of Accounting and Management Information Systems (JAMIS) 9 Journal of Financial Crime 9 Review of Accounting and Finance 9 China journal of accounting research : CJAR 7 International Journal of Financial Studies : open access journal 7 International journal of accounting, auditing and performance evaluation : IJAAPE 7 Journal of Applied Accounting Research 7 Journal of Business Ethics 7 Journal of business ethics : JOBE 7 MPRA Paper 7 Meditari accountancy research 7 Accounting horizons : a quarterly publication of the American Accounting Association 6 Accounting research journal 6 Annals of the University of Petrosani, Economics 6 IMF Working Papers 6 Journal of business finance & accounting : JBFA 6 American Journal of Business 5 Annals of Faculty of Economics 5 Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University 5 Asian journal of business and accounting : AJBA 5 China Journal of Accounting Research 5 Critical perspectives on accounting : an international journal for social and organizational accountability 5 International Journal of Research in Business and Social Science : IJRBS 5 Journal of accounting & economics 5
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Source
All
ECONIS (ZBW) 530 Other ZBW resources 296 RePEc 260 EconStor 45 BASE 22 USB Cologne (EcoSocSci) 4
Showing 1 - 10 of 1,157
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A Paradigm Shift of Auditors' Role, Duties and Liabilities in Malaysia : From Watchdog to Bloodhound
Krishnan, Loganathan - 2025
1. Introduction -- 2. Reforms Relating to the Office and Powers of Auditors -- 3. Duties and Obligations of Auditors … -- 4. To Whom Auditors Should Owe Their Duties? -- 5. Auditors’ Duty and Liability Position under Law of Tort -- 6 …. Auditors’ Legal Position Under Law of Contract and Criminal Law -- 7. Audit Standards, Guidelines, by-Laws and Supervision of …
Persistent link: https://www.econbiz.de/10015448789
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Perception of The Stakeholders of The Romanian Banking System on The Adequacy of Current Accounting Regulation
Levanti, Denis Adrian; Stefanescu, Aurelia; Pitulice, … - In: Journal of Accounting and Management Information … 23 (2024) 4, pp. 793-825
Research Question- What is the perception of the stakeholders of the Romanian banking system on the adequacy of current accounting regulations? Motivation- The motivation of this research is supported by the existence of a gap in the specialised literature: the perception of the interested...
Persistent link: https://www.econbiz.de/10015196227
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The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutio...
Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent Business & Management 10 (2023) 1, pp. 1-17
Previous studies have separately investigated the relationship between the internal auditors' characteristics, the … level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit …
Persistent link: https://www.econbiz.de/10014527859
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Whether the audit expectation-performance gap is expanding amid changes in audit landscape? : new evidence from an emerging economy
Kumari, J. S.; Ajward, Roshan - In: Asian journal of accounting research 8 (2023) 1, pp. 53-65
Persistent link: https://www.econbiz.de/10013501104
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The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...
Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17
Previous studies have separately investigated the relationship between the internal auditors' characteristics, the … level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit …
Persistent link: https://www.econbiz.de/10014470015
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Sell-side analysts with accounting experience
Andres, Christian; Brochet, François; Limbach, Peter; … - 2025
, but also a competitive edge in focusing on bad news. Supporting this interpretation, we find that former auditors ask more …, former auditors are marginally more likely to achieve "All Star" analyst recognition and exhibit longer tenure in the …
Persistent link: https://www.econbiz.de/10015409445
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Auditors' intention to use blockchain technology and TAM3: The moderating role of age
Hamadeh, Amir Hasan; Nouraldeen, Rasha Mohammad; … - In: Administrative Sciences 15 (2025) 2, pp. 1-22
), perceived ease of use (PEOU), and perceived usefulness (PU) on auditors' intention to adopt and use blockchain technology (BT … antecedents of PU and PEOU. A sample of 332 auditors working in Lebanon was used to collect data and the analysis was conducted … and positively influence the variable. In addition, PEOU and PU have a significant positive impact on auditors' intention …
Persistent link: https://www.econbiz.de/10015424784
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Cover Image
Sell-side analysts with accounting experience
Andres, Christian; Brochet, François; Limbach, Peter; … - 2025
, but also a competitive edge in focusing on bad news. Supporting this interpretation, we find that former auditors ask more …, former auditors are marginally more likely to achieve "All Star" analyst recognition and exhibit longer tenure in the …
Persistent link: https://www.econbiz.de/10015408455
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How does artificial intelligence shape audit firms?
Law, Kelvin K. F.; Shen, Michael - In: Management science : journal of the Institute for … 71 (2025) 5, pp. 3641-3666
Persistent link: https://www.econbiz.de/10015446215
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Reporting control deficiencies in repeat internal audit engagements
Favere-Marchesi, Michael - In: Accounting perspectives : a journal of The Canadian … 24 (2025) 1, pp. 7-20
Persistent link: https://www.econbiz.de/10015332177
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