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How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?
Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Peytcheva, … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 3, pp. 579-601
Persistent link: https://www.econbiz.de/10010199060
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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
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The impact of account-level inspection risk on audit program planning decisions
Detzen, Dominic; Gold, Anna; Wright, Arnold - In: Accounting horizons : a quarterly publication of the … 38 (2024) 3, pp. 35-42
Persistent link: https://www.econbiz.de/10015071380
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COMMENTARIES - Auditor Communications with the Audit Committee and the Board of Directors: Policy Recommendations and Opportunities for Future Research
Cohen, Jeffrey; Gaynor, Lisa Milici; Krishnamoorthy, Ganesh - In: Accounting horizons : a quarterly publication of the … 21 (2007) 2, pp. 165-188
Persistent link: https://www.econbiz.de/10007759192
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Sell-Side Analysts' Reports and the Current External Reporting Model
Abdolmohammadi, Mohammad; Simnett, Roger; Thibodeau, Jay C. - In: Accounting horizons : a quarterly publication of the … 20 (2006) 4, pp. 375-390
Persistent link: https://www.econbiz.de/10007600671
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Negotiation Research in Auditing
Brown, Helen L.; Wright, Arnold M. - In: Accounting horizons : a quarterly publication of the … 22 (2008) 1, pp. 91-110
Persistent link: https://www.econbiz.de/10007990275