Search Results - subject:"Financial statement audit"

Earnings management, key audit matters and audit report readability

Chen, Tsung-Kang; Hung, Yu-Shun; Tseng, Yijie; Hsiao, Kan-Yi - In: Pacific accounting review 36 (2024) 3/4, pp. 468-489

Persistent link: https://www.econbiz.de/10015127440

The credibility of external audits of management systems : the audited enterprises' perspective

Rogala, Piotr; Kafel, Piotr; Urbaniak, Maciej - In: European business review 36 (2024) 6, pp. 945-961

Persistent link: https://www.econbiz.de/10015130323

Rechnungslegung und Prüfung von Stiftungen

Berndt, Reinhard; Nordhoff, Frank - 2024 - 3., vollständig neubearbeitete Auflage

Das Werk bietet eine umfassende Darstellung aller Themen rund um die Rechnungslegung von Stiftungen. Behandelt wird sowohl die Einnahmen-Ausgabenrechnung mit Vermögensübersicht als auch der kaufmännische Jahresabschluss. So wird beispielsweise der Nachweis der Vermögenserhaltung umfassend...

Persistent link: https://www.econbiz.de/10013483668

The economics of audit production : what matters for audit quality? : an empirical analysis of the role of midlevel managers within the audit firm

Aobdia, Daniel; Choudhary, Preeti; Newberger, Noah - In: The accounting review : a publication of the American … 99 (2024) 2, pp. 1-29

Persistent link: https://www.econbiz.de/10014496050

Key audit matters : a systematic review

Elmarzouky, Mahmoud; Hussainey, Khaled; Moursi, Tarek … - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 319-341

Persistent link: https://www.econbiz.de/10014545185

Key audit matters and auditing quality in the era of COVID-19 pandemic : the case of Jordan

Alharasis, Esraa Esam; Alkhwaldi, Abeer F.; Hussainey, … - In: International journal of law and management 66 (2024) 4, pp. 417-446

Persistent link: https://www.econbiz.de/10014546090

Does expanded disclosure in the audit report involve unintended consequences? : evidence from tax avoidance

Baatwah, Saeed Rabea; Hussainey, Khaled - In: International journal of accounting and information … 32 (2024) 3, pp. 447-474

Persistent link: https://www.econbiz.de/10014549208

Zombie firms and disclosures in the expanded audit report

Muñoz-Izquierdo, Nora; Jiménez Mazarío, José Manuel; … - In: Review of managerial science : RMS 18 (2024) 6, pp. 1519-1555

Persistent link: https://www.econbiz.de/10014552616

Hyperbole or reality? : the effect of auditors' AI education on audit report timeliness

Liao, Fang-nan; Zhang, Chuancai; Zhang, Jin-jin; Yan, Xiang - In: International review of financial analysis 91 (2024), pp. 1-10

Persistent link: https://www.econbiz.de/10014447054

Governmental accounting, auditing, and financial reporting

Buikema, Todd (ed.); Levine, Michele Mark (ed.) - Government Finance Officers Association - 2024 - Edition 2024

"The Government Finance Officers Association (GFOA) is pleased to provide this 2023 edition of Governmental Accounting, Auditing, and Financial Reporting (GAAFR, or Blue Book). This edition has been updated to incorporate all of the guidance of the Governmental Accounting Standards Board (GASB)...

Persistent link: https://www.econbiz.de/10014502316