Search Results - subject:"Financial Auditing"

Governance mechanisms, accounting regulation, and corporate disclosure in the aftermath of Covid-19 : novel research questions and methodological opportunities

Bonacchi, Massimiliano; Botosan, Christine A.; Nanda, … - In: Corporate governance : an international review 31 (2023) 5, pp. 786-794

Persistent link: https://www.econbiz.de/10014369362

Financial Auditing During Crisis: Assessing and Reporting Fraud and Going Concern Risk in Lebanon

Feghali, Khalil; Najem, Reine; Metcalfe, Beverly Dawn - In: Journal of Accounting and Management Information … 21 (2022) 4, pp. 575-603

Research Question - What is the impact of the Lebanese crisis on the financial auditing mission, mainly during … financial and economic disruption on financial auditing mission, together with assessing and reporting fraud and going concern … financial auditing mission, mainly during assessing and reporting fraud and going concern risk. More specifically, based on …

Persistent link: https://www.econbiz.de/10015195968

Changes in the concentration of the audit services market in the context of mandatory auditor rotation in Poland and the United Kingdom

Godawska, Justyna; Kutera, Małgorzata - In: European research studies 24 (2021) 3B, pp. 372-385

Persistent link: https://www.econbiz.de/10012666747

Data analytics in external auditing

Gierbl, Anita Stefanie - 2021

Persistent link: https://www.econbiz.de/10012816756

Expert auditors’ services classification

Wisniewska, Jolanta - In: Copernican Journal of Finance & Accounting 2 (2013) 2, pp. 203-214

for actions in the public interest. The main responsibility of expert auditors is performing financial auditing; however …

Persistent link: https://www.econbiz.de/10011165445

The Coordinates of the Creative Accountancy Practices in the Background of the Romanian Economy

MOISESCU, Florentina - In: Risk in Contemporary Economy (2012), pp. 415-422

In Romania, where the inflation nucleus is omnipresent and the exchequer taxes are a curse for the development of the enterprises causing a ‘leak’ in the budget of its substance, the re-treatment techniques of the financial situations have become a ‘bridge of despairs’. Seen in this...

Persistent link: https://www.econbiz.de/10010743176

Changes in accounting and financial auditing activities in the context of economic globalization

Radu, Laura-Diana - Volkswirtschaftliche Fakultät, … - 2011

The last decades have brought a growing concern for the phenomenon of globalization both in the public and private sectors. It reflects both its enlargement and the changeover and the expansion or outsourcing work to firms in other countries or through labour migration. Accounting and auditing...

Persistent link: https://www.econbiz.de/10011112660

Auditors and the supervision of retail finance: evidence from two small-sized building societies, 1976-1978

Batiz-Lazo, Bernardo; Noguchi, Masayoshi - Volkswirtschaftliche Fakultät, … - 2011

This study adds to the accounting history literature by looking at features common to major defalcations in two small-sized building societies (namely the Wakefield and the Grays). These features were the dominance of an individual over a building society’s systems, and poor systems of...

Persistent link: https://www.econbiz.de/10009211234