Search Results - subject:"Financial statement audit"

Passive investors and audit quality : evidence from the U.S.

Dong, Ting; Eugster, Florian; Vazquez, Antonio B. - In: The European accounting review 33 (2024) 3, pp. 965-993

Persistent link: https://www.econbiz.de/10014584464

When employees go to court : employee lawsuits and talent acquisition in audit offices

Chen, Jade Huayu - In: Journal of accounting research 62 (2024) 4, pp. 1265-1307

Persistent link: https://www.econbiz.de/10015123474

How auditors identify and report key audit matters - an organizational routines perspective

Maroun, Warren; Duboisée de Ricquebourg, Alan - In: The British accounting review 56 (2024) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10015062192

Are key audit matter disclosures useful in assessing the financial distress level of a client firm?

Camacho-Miñano, María-del-Mar; Muñoz-Izquierdo, Nora; … - In: The British accounting review 56 (2024) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10015062203

Auditing for fraud and corruption : a public-interest-based definition and analysis

Sargiacomo, Massimo; Everett, Jeff; Ianni, Luca; … - In: The British accounting review 56 (2024) 2, pp. 1-19

Persistent link: https://www.econbiz.de/10015062284

Audit partners' role in material misstatement resolution : survey and interview evidence

Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - In: Journal of accounting research 62 (2024) 1, pp. 275-333

Persistent link: https://www.econbiz.de/10014483575

Audit partner style and financial statement comparability : new evidence from the US market

Frost, Tracie; He, Zhijian; Luo, Xin; Stice, Derrald - In: Journal of business finance & accounting : JBFA 51 (2024) 9/10, pp. 2763-2790

Persistent link: https://www.econbiz.de/10015130345

The interdependence between market structure and the quality of audited reports : the case of non-audit services

Bleibtreu, Christopher; Stefani, Ulrike - In: Review of accounting studies 29 (2024) 2, pp. 1524-1574

Persistent link: https://www.econbiz.de/10015133621

Artificial intelligence in auditing : a conceptual framework for auditing practices

Leocádio, Diogo; Malheiro, Luís; Reis, João - In: Administrative Sciences : open access journal 14 (2024) 10, pp. 1-16

The transition to digital business systems has revolutionized organizational operations, driven by the integration of advanced technologies such as artificial intelligence (AI). This integration indicates a shift, redefining traditional practices and enhancing efficiency across diverse sectors...

Persistent link: https://www.econbiz.de/10015147950

Going-Concern-Modifizierung des Bestätigungsvermerks – Eine kritische Analyse der Einflussfaktoren und Konsequenzen

Behne, Niklas - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 96-122

Die Einschätzung und Berichterstattung des Abschlussprüfers über wesentliche Unsicherheiten in Verbindung mit der Fortführung der Unternehmenstätigkeit stellt für die Stakeholder eines Unternehmens eine wichtige Informationsquelle dar. In der vorliegenden Arbeit werden daher die...

Persistent link: https://www.econbiz.de/10014528951