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~isPartOf:"Auditing : a journal of practice & theory"
~subject:"Financial statement audit"
~subject:"Accrual"
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Search: subject_exact:"Jahresabschlusspolitik"
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Financial statement audit
Accrual
Accounting policy
36
Bilanzpolitik
36
Financial audit
29
Wirtschaftsprüfung
29
Dienstleistungsqualität
15
Service quality
15
Internal control
11
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11
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10
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Financial statement
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audit fees
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audit quality
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Audit committee
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Reporting
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financial reporting quality
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discretionary accruals
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earnings management
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Sharma, Divesh S.
2
Ahmed, Anwer S.
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Al Dah, Bilal
1
Boone, Jeffery P.
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Cassell, Cory A.
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Chi, Hsin-Yi
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Chin, Chen-lung
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Choi, Sunhwa
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El-Helaly, Moataz
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Eshleman, John Daniel
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Guo, Peng
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Kim, Bum-Joon
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Knechel, W. Robert
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Litt, Barri
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López, Dennis M.
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Peters, Gary F.
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Pittman, Jeffrey A.
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Raman, Krishnamurthy K.
1
Schelleman, Caren
1
Seidel, Timothy A.
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Sharma, Vineeta D.
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Simpson, Thuy
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Tanyi, Paul N.
1
Umapathy Ananthanarayanan
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Zhao, Yuping
1
Zhou, Jian
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Auditing : a journal of practice & theory
Advances in accounting : a research annual
16
Journal of business finance & accounting : JBFA
15
Review of accounting studies
15
Review of quantitative finance and accounting
14
The accounting review : a publication of the American Accounting Association
14
Cogent business & management
11
The journal of applied business research
11
Journal of accounting & economics
10
International journal of accounting, auditing and performance evaluation : IJAAPE
9
International review of financial analysis
9
Investment management and financial innovations
9
Journal of accounting research
9
Managerial auditing journal
8
Abacus : a journal of accounting, finance and business studies
7
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
7
Asian review of accounting
7
Finance research letters
7
International journal of accounting and information management
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International review of economics & finance : IREF
7
Journal of accounting, auditing & finance
7
Journal of contemporary accounting & economics
7
The journal of corporate accounting & finance
7
Australasian accounting business and finance journal : AABF
6
Corporate ownership & control : international scientific journal
6
International journal of auditing : IJA
6
International journal of managerial and financial accounting
6
Journal of accounting in emerging economies : JAEE
6
Journal of financial reporting & accounting : JFRA
6
The international journal of accounting : TIJA
6
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
5
Applied economics
5
Global business review
5
Journal of accounting and public policy
5
Pacific-Basin finance journal
5
Australian journal of management
4
Cogent economics & finance
4
International Journal of Financial Studies : open access journal
4
International journal of accounting and finance
4
International journal of critical accounting : IJCA
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1
Related party transactions and audit quality : evidence on the efficacy of Auditing Standard No. 18
Ahmed, Anwer S.
;
Al Dah, Bilal
;
El-Helaly, Moataz
; …
- In:
Auditing : a journal of practice & theory
43
(
2024
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10014486998
Saved in:
2
Auditor responses to and prevention of non-income-increasing misreporting : evidence from audit fees and restatements
Pittman, Jeffrey A.
;
Zhao, Yuping
- In:
Auditing : a journal of practice & theory
40
(
2021
)
3
,
pp. 126-153
Persistent link: https://www.econbiz.de/10012626068
Saved in:
3
Auditors' strategic audit pricing : evidence from the pre- and post-IFRS periods
Choi, Sunhwa
;
Choi, Youn-Sik
;
Kim, Bum-Joon
- In:
Auditing : a journal of practice & theory
37
(
2018
)
4
,
pp. 75-94
Persistent link: https://www.econbiz.de/10011975650
Saved in:
4
The effect of lame duck auditors on management discretion : an empirical analysis
Cassell, Cory A.
;
Myers, Linda A.
;
Seidel, Timothy A.
; …
- In:
Auditing : a journal of practice & theory
35
(
2016
)
3
,
pp. 51-73
Persistent link: https://www.econbiz.de/10011553054
Saved in:
5
Abnormal audit fees and audit quality : the importance of considering managerial incentives in tests of earnings management
Eshleman, John Daniel
;
Guo, Peng
- In:
Auditing : a journal of practice & theory
33
(
2014
)
1
,
pp. 117-138
Persistent link: https://www.econbiz.de/10010424998
Saved in:
6
Audit partner rotation and financial reporting quality
Litt, Barri
;
Sharma, Divesh S.
;
Simpson, Thuy
;
Tanyi, …
- In:
Auditing : a journal of practice & theory
33
(
2014
)
3
,
pp. 59-86
Persistent link: https://www.econbiz.de/10010407822
Saved in:
7
The effect of workload compression on audit quality
López, Dennis M.
;
Peters, Gary F.
- In:
Auditing : a journal of practice & theory
31
(
2012
)
4
,
pp. 139-165
Persistent link: https://www.econbiz.de/10009682061
Saved in:
8
Client importance and earnings management : the moderating role of audit committees
Sharma, Vineeta D.
;
Sharma, Divesh S.
;
Umapathy …
- In:
Auditing : a journal of practice & theory
30
(
2011
)
3
,
pp. 125-156
Persistent link: https://www.econbiz.de/10009301877
Saved in:
9
Litigation risk and abnormal accruals
Boone, Jeffery P.
;
Khurana, Inder K.
;
Raman, …
- In:
Auditing : a journal of practice & theory
30
(
2011
)
2
,
pp. 231-256
Persistent link: https://www.econbiz.de/10009238004
Saved in:
10
Firm versus partner measures of auditor industry expertise and effects on auditor quality
Chi, Hsin-Yi
;
Chin, Chen-lung
- In:
Auditing : a journal of practice & theory
30
(
2011
)
2
,
pp. 201-229
Persistent link: https://www.econbiz.de/10009238008
Saved in:
11
Short-term accruals and the pricing and production of audit services
Schelleman, Caren
;
Knechel, W. Robert
- In:
Auditing : a journal of practice & theory
29
(
2010
)
1
,
pp. 221-250
Persistent link: https://www.econbiz.de/10003983105
Saved in:
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