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Year of publication
Subject
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Accounting 1 Accounting complexity 1 Accounting law 1 Accounting standards 1 Audit committee 1 Audit committee effectiveness 1 Auditors characteristics 1 Bilanzierungsgrundsätze 1 Bilanzrecht 1 Financial audit 1 Financial condition 1 Financial statement 1 Firms characteristics 1 IFRS 1 Jahresabschluss 1 Law enforcement 1 Prüfungsausschuss des Aufsichtsrats 1 Rechnungswesen 1 Rechtsdurchsetzung 1 Wirtschaftsprüfung 1 accounting complexity 1 diversity 1 enforcement 1 multiplicity 1
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Online availability
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Free 2 CC license 1
Type of publication
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Article 2
Type of publication (narrower categories)
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Article in journal 2 Aufsatz in Zeitschrift 2
Language
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English 2
Author
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Abdillah, Muhammad Rifqi 1 Habiburrochman, Habiburrochman 1 Mardijuwono, Agus Widodo 1 Morais, Ana 1 Pinto, Inês 1
Published in...
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Asian journal of accounting research 1 International Journal of Financial Studies : open access journal 1
Source
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ECONIS (ZBW) 2
Showing 1 - 2 of 2
Cover Image
Does the level of enforcement shape the complexity in accounting standards?
Morais, Ana; Pinto, Inês - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16
identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity …
Persistent link: https://www.econbiz.de/10013550071
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Cover Image
The effect of company characteristics and auditor characteristics to audit report lag
Abdillah, Muhammad Rifqi; Mardijuwono, Agus Widodo; … - In: Asian journal of accounting research 4 (2019) 1, pp. 129-144
Persistent link: https://www.econbiz.de/10012113429
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