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isPartOf:"Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung"
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Das Wirtschaftsstudium : wisu ; Zeitschrift für Ausbildung, Prüfung, Berufseinstieg und Fortbildung
Accounting horizons : a quarterly publication of the American Accounting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
96
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78
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33
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31
Betriebs-Berater : BB
30
Journal of accounting and public policy
30
Journal of accounting research
29
The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
26
NWB Studium Betriebswirtschaft
25
Auditing : a journal of practice & theory
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Journal of accounting & economics
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Advances in accounting : a research annual
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Contemporary accounting research : a journal of the Canadian Academic Accounting Association
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1
The formulation of financial statements : a proposal for change
Gamble, George O.
;
Tollerson, Cynthia D.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
4
,
pp. 51-65
Persistent link: https://www.econbiz.de/10014446157
Saved in:
2
Perspectives on the financial reporting of intangibles
Appleton, Anthony
;
Barckow, Andreas
;
Botosan, Christine A.
- In:
Accounting horizons : a quarterly publication of the …
37
(
2023
)
1
,
pp. 1-13
Persistent link: https://www.econbiz.de/10014314652
Saved in:
3
Voluntary disclosure of disaggregated balance sheet and cash flow information around restatements
Chen, Kai
;
Henderson, Darren
;
Wiedman, Christine I.
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 45-70
Persistent link: https://www.econbiz.de/10013428830
Saved in:
4
Corporate culture and financial reporting quality
Bhandari, Avishek
;
Mammadov, Babak
;
Thevenot, Maya
; …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
1
,
pp. 1-24
Persistent link: https://www.econbiz.de/10013252469
Saved in:
5
Cultural diversity of audit committees and firms' financial reporting quality
Felix, Robert
;
Pevzner, Mikhail
;
Zhao, Mengxin
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
3
,
pp. 143-159
Persistent link: https://www.econbiz.de/10012667246
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6
Do individual auditors have their own styles? : evidence from client' financial statement comparability in China
Shi, Haina
;
Wen, Wen
;
Zhou, Gaoguang
;
Zhu, Xindong
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
3
,
pp. 187-215
Persistent link: https://www.econbiz.de/10012667260
Saved in:
7
Asymmetric monitoring of quarterly financial statements by Big 4 auditors and the SEC's timely review requirement
Dee, Carol Callaway
;
Lulseged, Ayalew
;
Zhang, Tianming
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
4
,
pp. 63-81
Persistent link: https://www.econbiz.de/10012817179
Saved in:
8
Shareholder dissatisfaction and subsequent audit outcomes
Tanyi, Paul N.
;
Rama, Dasaratha V.
;
Raghunandan, K.
; …
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
4
,
pp. 181-200
Persistent link: https://www.econbiz.de/10012437353
Saved in:
9
Financial statement comparability and the market value of cash holdings
Ahn, Hyejin
;
Choi, Sunhwa
;
Yun, Sunho Chris
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10012306103
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10
The effect of the SEC's XBRL mandate on audit report lags
Amin, Keval
;
Eshleman, John Daniel
;
Feng, Cecilia
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
1
,
pp. 1-27
Persistent link: https://www.econbiz.de/10011875076
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11
The effects of restatements for misreporting on auditor scrutiny of peer firms
Guo, Feng
;
Kubick, Thomas R.
;
Masli, Adi
- In:
Accounting horizons : a quarterly publication of the …
32
(
2018
)
1
,
pp. 65-85
Persistent link: https://www.econbiz.de/10011875099
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12
Comparability and cost of equity capital
Imhof, Michael
;
Seavey, Scott E.
;
Smith, David B.
- In:
Accounting horizons : a quarterly publication of the …
31
(
2017
)
2
,
pp. 125-138
Persistent link: https://www.econbiz.de/10011721989
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13
Some recent advances in the theory of financial reporting and disclosures
Dye, Ronald A.
- In:
Accounting horizons : a quarterly publication of the …
31
(
2017
)
3
,
pp. 39-54
Persistent link: https://www.econbiz.de/10011745907
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14
Who uses financial statements? : a demographic analysis of financial statement downloads from EDGAR
Drake, Michael S.
;
Quinn, Phillip J.
;
Thornock, Jacob R.
- In:
Accounting horizons : a quarterly publication of the …
31
(
2017
)
3
,
pp. 55-68
Persistent link: https://www.econbiz.de/10011745921
Saved in:
15
A wrench in the COGS : an analysis of the differences between cost of goods sold as reported in compustat and in the financial statements
Bostwick, Eric D.
;
Lambert, Sherwood Lane
;
Donelan, …
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
2
,
pp. 177-193
Persistent link: https://www.econbiz.de/10011508318
Saved in:
16
Financial statement comparability and debt contracting : evidence from the syndicated loan market
Fang, Xiaohua
;
Li, Yutao
;
Xin, Baohua
;
Zhang, Wenjun
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
2
,
pp. 277-303
Persistent link: https://www.econbiz.de/10011508359
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17
The association between executive pay structure and the transparency of restatement disclosures
Hogan, Brian
;
Jonas, Gregory A.
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
3
,
pp. 307-323
Persistent link: https://www.econbiz.de/10011552105
Saved in:
18
An analysis of "little r" restatements
Tan, Christine E. L.
;
Young, Susan M.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
3
,
pp. 667-693
Persistent link: https://www.econbiz.de/10011374519
Saved in:
19
Accelerated filing deadlines, internal controls, and financial statement quality : the case of originating misstatements
Boland, Colleen M.
;
Bronson, Scott N.
;
Hogan, Chris E.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
3
,
pp. 551-575
Persistent link: https://www.econbiz.de/10011374537
Saved in:
20
The effect of auditing standard No. 5 on audit report lags
Mitra, Santanu
;
Song, Hakjoon
;
Yang, Joon Sun
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
3
,
pp. 507-527
Persistent link: https://www.econbiz.de/10011374542
Saved in:
21
Accounting errors in nonprofit organizations
Burks, Jeffrey J.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
2
,
pp. 341-361
Persistent link: https://www.econbiz.de/10011304157
Saved in:
22
Decision-useful asset measurement from a business valuation perspective
Botosan, Christine A.
;
Huffman, Adrienna A.
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
4
,
pp. 757-776
Persistent link: https://www.econbiz.de/10011428906
Saved in:
23
Empirical evidence on repeat restatements
Files, Rebecca
;
Sharp, Nathan Y.
;
Thompson, Anne M.
- In:
Accounting horizons : a quarterly publication of the …
28
(
2014
)
1
,
pp. 93-123
Persistent link: https://www.econbiz.de/10010425037
Saved in:
24
Some conceptual tensions in financial reporting
Biondi, Yuri
;
Glover, Jonathan
;
Jamal, Karim
;
Ohlson, …
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
1
,
pp. 125-133
Persistent link: https://www.econbiz.de/10009544708
Saved in:
25
CEO age and financial reporting quality
Huang, Hua-wei
;
Rose-Green, Ena
;
Lee, Chih-chen
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
4
,
pp. 725-740
Persistent link: https://www.econbiz.de/10009710260
Saved in:
26
Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements
Baber, William R.
;
Liang, Lihong
;
Zhu, Zinan
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
2
,
pp. 219-237
Persistent link: https://www.econbiz.de/10009568315
Saved in:
27
Investors', auditors', and lenders' understanding of the message conveyed by the Standard Audit Report on the financial statements
Asare, Stephen Kwaku
;
Wright, Arnold
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
2
,
pp. 193-217-159
Persistent link: https://www.econbiz.de/10009568370
Saved in:
28
Accounting restatements and the timeliness of disclosures
Badertscher, Brad A.
;
Burks, Jeffrey J.
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
4
,
pp. 609-629
Persistent link: https://www.econbiz.de/10009487885
Saved in:
29
Financial reporting and financial crises : the case for measuring financial instruments at fair value in the financial statements
Linsmeier, Thomas J.
- In:
Accounting horizons : a quarterly publication of the …
25
(
2011
)
2
,
pp. 409-417
Persistent link: https://www.econbiz.de/10009267510
Saved in:
30
Section 404 compliance and financial reporting quality
Nagy, Albert L.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
3
,
pp. 441-454
Persistent link: https://www.econbiz.de/10008698022
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31
An analysis of the underlying causes attributed to restatements
Plumlee, Marlene
;
Yohn, Teri Lombardi
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 41-64
Persistent link: https://www.econbiz.de/10003976452
Saved in:
32
Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's joint discussion paper entitled preliminary views on financial statement pr...
Moehrle, Stephen
;
Stober, Thomas
;
Jamal, Karim
; …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
1
,
pp. 149-158
Persistent link: https://www.econbiz.de/10003976649
Saved in:
33
The American Accounting Association's Financial Reporting Policy Committee's response to the Preliminary Views on Financial Statement Presentation : the Financial Reporting Policy...
Bradshaw, Mark
;
Callahan, Carolyn M.
;
Ciesielski, Jack
; …
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
2
,
pp. 279-296
Persistent link: https://www.econbiz.de/10003998097
Saved in:
34
Assessing the financial reporting consequences of conversion to IFRS : the case of equity-based compensation
MacAnally, Mary Lea
;
McGuire, Sean T.
;
Weaver, Connie D.
- In:
Accounting horizons : a quarterly publication of the …
24
(
2010
)
4
,
pp. 589-621
Persistent link: https://www.econbiz.de/10008839882
Saved in:
35
Fair-Value-Bewertung im HGB?
Küting, Karlheinz
;
Kußmaul, Heinz
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
38
(
2009
)
1
,
pp. 91-96
Persistent link: https://www.econbiz.de/10003793992
Saved in:
36
Recent trends in audit report and earnings announcement lags
Krishnan, Jayanthi
;
Yang, Joon S.
- In:
Accounting horizons : a quarterly publication of the …
23
(
2009
)
3
,
pp. 265-288
Persistent link: https://www.econbiz.de/10003897661
Saved in:
37
Das Bilanzrechtsmodernisierungsgesetz
Böcking, Hans-Joachim
;
Gros, Marius
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
38
(
2009
)
10
,
pp. 1325-1329
Persistent link: https://www.econbiz.de/10003859637
Saved in:
38
Eigenkapital und Bankenaufsicht
Bigus, Jochen
;
Schorn, Philipp
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
38
(
2009
)
6
,
pp. 823-827
Persistent link: https://www.econbiz.de/10003848080
Saved in:
39
Der Eigenkapitalspiegel
Aschfalk-Evertz, Agnes
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
37
(
2008
)
4
,
pp. 492-494
Persistent link: https://www.econbiz.de/10003683906
Saved in:
40
IFRS-Rechnungslegung und Controlling
Vanini, Ute
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
35
(
2006
)
11
,
pp. 1388-1392
Persistent link: https://www.econbiz.de/10003389895
Saved in:
41
Konzeptionelle Grundlagen der Rechnungslegung nach IFRS
Kümpel, Thomas
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
35
(
2006
)
11
,
pp. 1373-1377
Persistent link: https://www.econbiz.de/10003389879
Saved in:
42
Bilanzskandale
Zimmermann, Jochen
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
33
(
2004
)
12
,
pp. 1515-1519
Persistent link: https://www.econbiz.de/10002503119
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43
Zur Notwendigkeit zahlungsorientierter Kapitalflussrechnungen
Gebhardt, Günther
;
Daske, Holger
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
32
(
2003
)
10
,
pp. 1219-1228
Persistent link: https://www.econbiz.de/10001802829
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44
IAS/IFRS-Rechnungslegung und Unternehmenssteuerung
Barth, Thomas
;
Barth, Daniela
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
33
(
2004
)
1
,
pp. 74-79
Persistent link: https://www.econbiz.de/10001871905
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45
International harmonisierte Rechnungslegung aus deutscher Sicht
Kümpel, Thomas
- In:
Das Wirtschaftsstudium : wisu ; Zeitschrift für …
31
(
2002
)
6
,
pp. 797-802
Persistent link: https://www.econbiz.de/10001674066
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