Search Results - subject:"Prüfungsvermerk"

The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions : an experimental investigation

Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International journal of auditing : IJA 28 (2024) 2, pp. 408-431

Persistent link: https://www.econbiz.de/10014532552

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22

This paper investigates the relationship between social capital and auditor’s performance in Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 to 2020. The research method was descriptive-correlational, and the relationship between research variables...

Persistent link: https://www.econbiz.de/10014305665

Using International Standard No. 530 to improve information in auditors' reports

Al Shanti, Ayman Mohammad; Al Natour, Abdul Rahman; … - In: International journal of economics and business … 26 (2023) 3, pp. 426-449

Persistent link: https://www.econbiz.de/10014340139

Corporate violations and audit opinions : warning effect or uncovering effect?

Qi, Wenping; Bi, Yongqi; Chen, Weixue; Wang, Dianpeng; … - In: Emerging markets, finance & trade : a journal of the … 61 (2025) 4, pp. 1130-1149

Persistent link: https://www.econbiz.de/10015372172

Expanded auditor's reports and voluntary disclosure

Huang, Wenxuan; Xu, Weidong; Li, Donghui; Liu, … - In: Journal of contemporary accounting & economics 20 (2024) 3, pp. 1-28

Persistent link: https://www.econbiz.de/10015453892

Do auditors favor clients with government favoritism?

Xuan, Yang; Yin, Xingqiang; Zhang, Joseph H. - In: Journal of accounting and public policy 46 (2024), pp. 1-20

Persistent link: https://www.econbiz.de/10015057020

Der Prüfungsvermerk über den Nachhaltigkeitsbericht : ein neues gesetzliches Informationsinstrument : normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

Velte, Patrick; Hellriegel, André - In: WPg : Kompetenz schafft Vertrauen 77 (2024) 17, pp. 903-913

Persistent link: https://www.econbiz.de/10015063707

Regulatory investigations, media coverage, and audit opinions

Li, Xuelian; Dong, Liang; Kot, Hung Wan; Liu, Morris Ming - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10015065727

Der Prüfungsvermerk über den Nachhaltigkeitsbericht : ein neues gesetzliches Informationsinstrument : normative Rahmenbedingungen, empirische Befunde und kritische Würdigung

Velte, Patrick; Hellriegel, André - In: WPg : Kompetenz schafft Vertrauen 77 (2024) 18, pp. 903-913

Persistent link: https://www.econbiz.de/10015069957

Errors in the auditor's report : a teaching case

Brasel, Kelsey R.; Draeger, Michelle A.; Rapley, Eric T. - In: Issues in accounting education 39 (2024) 4, pp. 135-154

Persistent link: https://www.econbiz.de/10015135021