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Search: subject:"accounting complexity"
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Accounting
7
Rechnungswesen
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accounting complexity
7
Financial audit
6
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6
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4
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4
Accounting policy
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XBRL
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Accounting complexity
2
Complex systems
2
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2
IFRS
2
Komplexe Systeme
2
Unternehmenspublizität
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audit fees
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comment letters
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Audit committee effectiveness
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Auditing
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Auditors characteristics
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Bias
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China
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Abdillah, Muhammad Rifqi
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Baudot, Lisa
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Burke, Jenna J.
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Chen, Li
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Demek, Kristina C.
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Hoitash, Rani
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Hu, Fang
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Huang, Zhongwei
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Mardijuwono, Agus Widodo
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Miah, Muhammad Shahin
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Morais, Ana
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The accounting review : a publication of the American Accounting Association
2
Asian journal of accounting research
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Auditing : a journal of practice & theory
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Business horizons
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International Journal of Financial Studies : open access journal
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ECONIS (ZBW)
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1
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
Saved in:
2
SEC comment letters and 10-K accounting and linguistic reporting complexity
Burke, Jenna J.
;
Gunny, Katherine
-
2024
Persistent link: https://www.econbiz.de/10015358593
Saved in:
3
Accounting reporting complexity and non-GAAP earnings disclosure
Brown, Nerissa C.
;
Huffman, Adrienna A.
;
Cohen, Shira
- In:
The accounting review : a publication of the American …
98
(
2023
)
6
,
pp. 37-71
Persistent link: https://www.econbiz.de/10014390388
Saved in:
4
The impact of IFRS complexity on analyst forecast properties : the moderating role of high quality audit
Miah, Muhammad Shahin
;
Jiang, Haiyan
;
Rahman, Asheq
; …
- In:
International journal of finance & economics : IJFE
28
(
2023
)
1
,
pp. 902-928
Persistent link: https://www.econbiz.de/10014253328
Saved in:
5
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
Saved in:
6
Business strategy, financial reporting violations, and audit pricing in an emerging market : evidence from China
Chen, Li
;
Hu, Fang
;
Krishnan, Ananya
;
Li, Zixuan
- In:
Journal of international accounting research
21
(
2022
)
3
,
pp. 47-72
Persistent link: https://www.econbiz.de/10014232968
Saved in:
7
The accounting profession's engagement with accounting standards : conceptualizing
accounting
complexity
through Big 4 comment letters
Baudot, Lisa
;
Demek, Kristina C.
;
Huang, Zhongwei
- In:
Auditing : a journal of practice & theory
37
(
2018
)
2
,
pp. 175-196
Persistent link: https://www.econbiz.de/10011900518
Saved in:
8
Measuring accounting reporting complexity with XBRL
Hoitash, Rani
;
Hoitash, Udi
- In:
The accounting review : a publication of the American …
93
(
2018
)
1
,
pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
Saved in:
9
The problem of management bias in accounting estimates : an investor perspective on root causes and solutions
Selling, Thomas I.
;
Nordlund, Bo
- In:
Business horizons
58
(
2015
)
5
,
pp. 501-508
Persistent link: https://www.econbiz.de/10011349259
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