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  • Search: subject:"Financial statement audit"
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Year of publication
Subject
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Jahresabschlussprüfung 2,944 Financial statement audit 2,624 Wirtschaftsprüfung 1,688 Financial audit 1,659 Deutschland 726 Germany 639 Dienstleistungsqualität 546 Service quality 546 Corporate Governance 265 Jahresabschluss 263 Corporate governance 257 Financial statement 215 Rechnungswesen 190 Theorie 182 Accounting 179 Theory 179 audit quality 175 Risikomanagement 169 Risk management 163 Honorar 155 Berichtswesen 153 Fee (Remuneration) 153 Reporting 153 Qualitätsmanagement 150 Internal audit 148 Interne Revision 148 Quality management 144 Internes Kontrollsystem 139 Abschlussprüferrecht 138 Audit regulation 138 Internal control 132 USA 130 United States 116 Bilanzrecht 112 Audit quality 111 Accounting law 107 Bilanzpolitik 106 Accounting policy 104 IFRS 103 Betrug 101
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Online availability
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Undetermined 779 Free 446 CC license 70
Type of publication
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Article 1,817 Book / Working Paper 1,106 Journal 23 Database 1
Type of publication (narrower categories)
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Article in journal 1,476 Aufsatz in Zeitschrift 1,476 Aufsatz im Buch 321 Book section 321 Hochschulschrift 273 Thesis 183 Graue Literatur 106 Non-commercial literature 106 Dissertation u.a. Prüfungsschriften 72 Collection of articles of several authors 65 Sammelwerk 65 Bibliografie enthalten 52 Bibliography included 52 Arbeitspapier 50 Working Paper 50 Lehrbuch 48 Aufsatzsammlung 45 Textbook 44 Konferenzschrift 33 Conference proceedings 28 Handbook 26 Handbuch 26 Case study 24 Fallstudie 24 Festschrift 15 Conference paper 14 Konferenzbeitrag 14 Checkliste 13 Wörterbuch 11 Amtsdruckschrift 9 Government document 9 Guidebook 9 Ratgeber 9 Bibliografie 8 Nachschlagewerk 8 Reference book 8 Collection of articles written by one author 7 Enzyklopädie 7 Sammlung 7 Gesetz 6
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Language
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English 1,705 German 1,203 Undetermined 32 Polish 10 Russian 6 French 4 Romanian 3 Italian 1 Dutch 1
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Author
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Quick, Reiner 35 Ruhnke, Klaus 29 Velte, Patrick 26 Baetge, Jörg 19 Lück, Wolfgang 19 Vasarhelyi, Miklos A. 17 Marten, Kai-Uwe 15 Farr, Wolf-Michael 13 Freidank, Carl-Christian 12 Lenz, Hansrudi 12 Graumann, Mathias 11 Hargie, Owen 11 Knechel, W. Robert 11 Eulerich, Marc 10 Hay, David 10 Krommes, Werner 10 Niemi, Lasse 10 Omer, Thomas C. 10 Pittman, Jeffrey A. 10 Stefani, Ulrike 10 Tourish, Dennis 10 Zülch, Henning 10 Böcking, Hans-Joachim 9 Michas, Paul N. 9 Peemöller, Volker H. 9 Vanstraelen, Ann 9 Wolz, Matthias 9 Zwirner, Christian 9 Buchner, Robert 8 Kirsch, Hans-Jürgen 8 Köhler, Annette G. 8 Masli, Adi 8 Petersen, Karl 8 Ballwieser, Wolfgang 7 Christensen, Brant E. 7 Coenenberg, Adolf Gerhard 7 Ewert, Ralf 7 Francis, Jere R. 7 Gul, Ferdinand A. 7 Möller, Manuela 7
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Institution
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Institut der Wirtschaftsprüfer in Deutschland 27 Verlag Dr. Kovač 8 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 7 Springer Fachmedien Wiesbaden 7 IDW-Verlag 6 NWB Verlag 5 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 4 European Union of Public Accountants / Auditing Statements Board 3 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 3 Verlag C.H. Beck 3 Arbeitskreis Abschlussprüfung und Corporate Governance 2 Erich Schmidt Verlag 2 European Innovation Council and SMEs Executive Agency 2 Europäische Kommission 2 Friedrich-Schiller-Universität Jena 2 HLB Dr. Stückmann und Partner <Bielefeld> 2 Institute of Chartered Financial Analysts of India 2 OECD 2 Organisation for Economic Co-operation and Development 2 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 Treuhand-Kammer 2 USA / General Accounting Office 2 USA / Government Accountability Office 2 Universität Duisburg-Essen 2 Universität Heidelberg 2 Universität Ulm 2 Uniwersytet Ekonomiczny w Katowicach 2 epubli GmbH 2 AMACOM 1 American Institute of Certified Public Accountants / Committee on Investment Companies 1 Auditing Research Symposium 1 Australien / Auditor General 1 BDO Deutsche Warentreuhand Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft 1 Bonner Europa-Symposion <12, 2000, Bonn> 1 Books on Demand GmbH <Norderstedt> 1 Brussels European and Global Economic Laboratory 1 Center for International Accounting Development <Dallas, Tex.> 1 Chambre de commerce et d'industrie de Paris 1 Chartered Institute of Management Accountants 1 Congresul Profesiei Contabile din România <12, 2002, Bukarest> 1
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Published in...
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Auditing : a journal of practice & theory 67 International journal of auditing : IJA 63 Managerial auditing journal 58 WPg : Kompetenz schafft Vertrauen 48 Accounting horizons : a quarterly publication of the American Accounting Association 40 The accounting review : a publication of the American Accounting Association 40 Betriebswirtschaftliche Forschung und Praxis : BFuP 26 Der Betrieb 26 Journal of emerging technologies in Accounting 24 SpringerLink / Bücher 22 Cogent business & management 20 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 19 Europäische Hochschulschriften / 5 19 International journal of accounting, auditing and performance evaluation : IJAAPE 17 Journal of accounting and public policy 17 Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton 17 Advances in accounting : a research annual 16 Auditing organizational communication : a handbook of research, theory and practice 16 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 15 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 15 The journal of corporate accounting & finance 15 IRZ : Zeitschrift für internationale Rechnungslegung 14 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 13 The European accounting review 13 Accounting and finance 12 Behavioral research in accounting 12 RWZ aktuell : Recht & Rechnungswesen 12 Review of accounting studies 12 International journal of disclosure and governance 11 Journal of accounting education 11 Journal of applied accounting research 11 Journal of international accounting auditing & taxation 11 Steuer, Wirtschaft und Recht : SWR 11 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 11 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 10 International journal of accounting information systems 10 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 10 Zeitschrift für das gesamte Genossenschaftswesen : review of cooperative studies/ hrsg. im Auftr. der Arbeitsgemeinschaft Genossenschaftswissenschaftlicher Institute 10 Abacus : a journal of accounting, finance and business studies 9 Asian journal of accounting research 9
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Source
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ECONIS (ZBW) 2,771 USB Cologne (EcoSocSci) 173 RePEc 2 EconStor 1
Showing 1 - 10 of 2,947
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Are auditors insulated to positive client news? : evidence from audit fees and going-concern opinions
Huang, Ting-Chiao; Lin, Yi-Hung; Chai, Daniel; … - In: Accounting and finance 65 (2025) 3, pp. 2339-2386
Persistent link: https://www.econbiz.de/10015467665
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Identifying going concern audit opinions using supervised machine learning
Hedback, Dennis - In: Intelligent systems in accounting, finance & management 32 (2025) 4, pp. 1-18
Persistent link: https://www.econbiz.de/10015475559
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The opportunity for partner industry knowledge sharing within audit offices and audit quality
Michas, Paul N.; Russomanno, Dan; Zhao, Meiling - In: Review of accounting studies 30 (2025) 3, pp. 2555-2606
Persistent link: https://www.econbiz.de/10015554064
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Audit report lag and key audit matters in Australia
Rahaman, Md Mustafizur; Bhuiyan, Md. Borhan Uddin - In: International journal of disclosure and governance 22 (2025) 2, pp. 532-554
Persistent link: https://www.econbiz.de/10015463855
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The effect of changes in internal control systems on audit risk
Olbrich, Justus - In: Junior management science 10 (2025) 3, pp. 657-676
Internal control weaknesses influence audit fees and audit risk, making their remediation a crucial aspect of corporate governance. While prior research focuses on auditors, this study examines the corporate perspective, analyzing how the remediation of internal control weaknesses affects audit...
Persistent link: https://www.econbiz.de/10015453363
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How sustainability audits impact audit effort choices
Klösch, Martin; Kasmanhuber, Anna - In: International journal of auditing : IJA 29 (2025) 3, pp. 436-453
Persistent link: https://www.econbiz.de/10015458393
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Moderating effect of sustainable innovation on internal audit effectiveness and sustainability auditing practices : evidence from Libya's public sector
Masoud, Najeb - In: International Journal of Financial Studies : open … 13 (2025) 2, pp. 1-24
This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit effectiveness (IAE) and sustainability auditing (SA) practices in Libya's public sector, providing valuable insights into its implications for public finance governance and financial...
Persistent link: https://www.econbiz.de/10015435851
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Female lead auditors, audit fees, and audit quality
Jérôme, Tiphaine; Poretti, Cédric; Schatt, Alain - In: The British accounting review 57 (2025) 3, pp. 1-17
Persistent link: https://www.econbiz.de/10015436310
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The auditing game : the dark side of the private provision of a public good
Ehrmann, Thomas; Prinz, Aloys - In: European journal of law and economics 59 (2025) 2, pp. 329-376
Persistent link: https://www.econbiz.de/10015437375
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Methods of auditing cash at the enterprise
Bondarenko, Natalya - In: Ekonomičnyj visnyk universytetu : zbirnyk naukovych … 20 (2025) 1, pp. 83-99
The relevance of the topic was due to the fact that in the context of economic instability, cash audit is becoming a key tool for monitoring the effectiveness of enterprise financial resources management, given their high liquidity and complexity of accounting. The aim of the study was to...
Persistent link: https://www.econbiz.de/10015438723
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