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  • Search: subject:"Statutory audit"
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Year of publication
Subject
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Statutory audit 7 statutory audit 6 Financial audit 5 Wirtschaftsprüfung 5 Financial statement audit 4 Jahresabschlussprüfung 4 Strategic auditing 3 Tax audit 3 Tax audit efficiency 3 Tax compliance game 3 Außenprüfung 2 Criminal tax law 2 Einkommensteuer 2 Finanzverwaltung 2 Fiscal administration 2 Income tax 2 Steuererhebungsverfahren 2 Steuermoral 2 Steuerstrafrecht 2 Steuervermeidung 2 Tax avoidance 2 Tax compliance 2 Taxation procedure 2 corporate tax 2 financial statements 2 firms 2 management 2 net asset 2 profit after tax 2 "International Standards on Auditing 1 2006 Statutory Audit Directive 1 Aktiengesellschaft 1 Assurance Engagements 1 Audit Committee 1 Audit Regulation 1 Audit légal 1 Audit report 1 Auditors chamber 1 Corporate income tax 1 Corporate taxation 1
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Online availability
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Free 16 CC license 1
Type of publication
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Article 12 Book / Working Paper 4
Type of publication (narrower categories)
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Article in journal 4 Aufsatz in Zeitschrift 4 Working Paper 2 Arbeitspapier 1 Article 1 Graue Literatur 1 Non-commercial literature 1
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Language
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English 8 Undetermined 8
Author
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Blaufus, Kay 3 Schöndube, Jens Robert 3 Wielenberg, Stefan 3 Omodero, Cordelia Onyinyechi 2 Oyinkansola, Grace Awotayo-Ayeni 2 BOSTAN, Ionel 1 Botez, Daniel 1 Favier, Marianne 1 Gabriela, Ciurariu 1 Gheorghe, Suciu 1 Grejdan, Gabriela 1 Iachimovschi, Anatolie 1 Joldoş, Ana Maria 1 Králíček, Vladimír 1 Moise, Cîndea 1 Nicolaescu, Eugen 1 Ojo, Marianne 1 Stanciu, Ionela Cornelia 1 Ungureanu, Gabriela-Felicia 1
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Institution
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HAL 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1
Published in...
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Annals - Economy Series 1 Annals of the University of Petrosani, Economics 1 Cogent Economics & Finance 1 Cogent economics & finance 1 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 1 Eastern European journal for regional studies 1 Knowledge Horizons - Economics 1 MPRA Paper 1 Ovidius University Annals, Economic Sciences Series 1 Post-Print / HAL 1 Studies and Scientific Researches. Economics Edition 1 Studies and scientific researches / Faculty of Economic Sciences, Centre for Economic Studies and Research, "Vasile Alecsandri University of Bacau" 1 The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration 1 The European accounting review 1 arqus Discussion Paper 1 Český finanční a účetní časopis 1
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Source
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RePEc 9 ECONIS (ZBW) 5 EconStor 2
Showing 1 - 10 of 16
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Supervision of financial audit activity in the Republic of Moldova : reforms and opportunities for modernization
Iachimovschi, Anatolie - In: Eastern European journal for regional studies 10 (2024) 1, pp. 210-224
Persistent link: https://www.econbiz.de/10015399488
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Information sharing between tax and statutory auditors : implications for tax audit efficiency
Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - In: The European accounting review 33 (2024) 2, pp. 545-568
Persistent link: https://www.econbiz.de/10014584351
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Impact of statutory audit and corporate taxation on profitability of selected listed companies in Nigeria
Oyinkansola, Grace Awotayo-Ayeni; Omodero, Cordelia … - In: Cogent Economics & Finance 11 (2023) 1, pp. 1-22
The study evaluates the impact of statutory audit and corporation tax charges on the profitability of Nigerian listed … the findings, corporate tax costs and statutory audit have a considerable impact on business profitability but while the … consistent statutory audit and regularly comply with tax obligations to establish a stronger corporate image that would promote …
Persistent link: https://www.econbiz.de/10015074971
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Impact of statutory audit and corporate taxation on profitability of selected listed companies in Nigeria
Oyinkansola, Grace Awotayo-Ayeni; Omodero, Cordelia … - In: Cogent economics & finance 11 (2023) 1, pp. 1-22
The study evaluates the impact of statutory audit and corporation tax charges on the profitability of Nigerian listed … the findings, corporate tax costs and statutory audit have a considerable impact on business profitability but while the … consistent statutory audit and regularly comply with tax obligations to establish a stronger corporate image that would promote …
Persistent link: https://www.econbiz.de/10014500774
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Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency
Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - 2020
auditors have access to the internal statutory audit report revealing information about statutory audit adjustments. Our … auditor access to the internal statutory audit report increases firms' tax compliance, raises tax revenues, and decreases tax …
Persistent link: https://www.econbiz.de/10012149258
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Strategic interactions between tax and statutory auditors and different information regimes : implications for tax audit efficiency
Blaufus, Kay; Schöndube, Jens Robert; Wielenberg, Stefan - 2020
auditors have access to the internal statutory audit report revealing information about statutory audit adjustments. Our … auditor access to the internal statutory audit report increases firms' tax compliance, raises tax revenues, and decreases tax …
Persistent link: https://www.econbiz.de/10012149013
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European requirements regarding the audit reporting
Botez, Daniel - In: Studies and scientific researches / Faculty of Economic … 25 (2017), pp. 65-70
Persistent link: https://www.econbiz.de/10011802376
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L'audit légal, un outil qualité et de pilotage de la performance des entités
Favier, Marianne - HAL - 2013
L'audit légal est une obligation à laquelle sont soumises de nombreuses entités. Le rôle principal des missions de Commissariat aux comptes est la certification des comptes de l'entité comme étant réguliers, sincères et donnant une image fidèle de la situation globale. Mais, les audits...
Persistent link: https://www.econbiz.de/10010820425
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The Statutory Audit and the Economic Governance Within the European Union
Nicolaescu, Eugen - In: Knowledge Horizons - Economics 5 (2013) 1, pp. 15-19
establishment of some supervisory institutions cannot guarantee the success of the application. In addition, the statutory audit by … concepts and activities – economic governance and statutory audit - subsequently developed into standards and professional …
Persistent link: https://www.econbiz.de/10010700178
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STATUTORY AUDIT AND PERFORMANCE AUDIT
Gheorghe, Suciu - In: Annals - Economy Series 2 (2012) June, pp. 202-206
The financial audit has two components: the statutory audit (mandatory for certain companies) made by financial … members). The statutory audit represents the examination done by an authorized and independent professional of the financial … statutory audit is established by law for those companies which have a significant public impact. The financial statement …
Persistent link: https://www.econbiz.de/10010569747
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