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An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality

Chen, Hanmei; Pany, Kurt; Zhang, Jian - In: Review of Accounting and Finance 7 (2008) August, pp. 236-251

Purpose – The purpose of this paper is to investigate the relationship between the amounts obtained using professionally accepted quantitative benchmarks of audit planning materiality and the size of accounting misstatements corrected by financial statements restatements....

Persistent link: https://www.econbiz.de/10004987751

An analysis of the relationship between accounting restatements and quantitative benchmarks of audit planning materiality

Chen, Hanmei; Pany, Kurt; Zhang, Jian - In: Review of accounting & finance 7 (2008) 3, pp. 236-251

Persistent link: https://www.econbiz.de/10008244096

An Examination of the Association Between Gender and Reporting Intentions for Fraudulent Financial Reporting

Kaplan, Steven; Pany, Kurt; Samuels, Janet; Zhang, Jian - In: Journal of Business Ethics 87 (2009) 1, pp. 15-30

Persistent link: https://www.econbiz.de/10005016386

Under Which Conditions are Whistleblowing "Best Practices" Best?

Zhang, Jian; Pany, Kurt; Reckers, Philip M J - In: Auditing : a journal of practice & theory 32 (2013) 3, pp. 171-170

Persistent link: https://www.econbiz.de/10010166765

Responsibilities & Leadership - Ethics - Reporting Illegal Acts Externally: A Conflict between Confidentiality and the Public Interest

Pany, Kurt; Zhang, Jian - In: The CPA journal 83 (2013) 3, pp. 64-63

Persistent link: https://www.econbiz.de/10010095729

Auditing - Current Research Questions on Internal Control over Financial Reporting Under Sarbanes-Oxley

Zhang, Jian; Pany, Kurt - In: The CPA journal 78 (2008) 2, pp. 26-45

Persistent link: https://www.econbiz.de/10007913176

An Examination of the Effects of Procedural Safeguards on Intentions to Anonymously Report Fraud

Kaplan, Steven E.; Pany, Kurt; Samuels, Janet A.; … - In: Auditing : a journal of practice & theory 28 (2009) 2, pp. 273-288

Persistent link: https://www.econbiz.de/10008333026

Auditing with technology: using generalized audit software in the classroom

Nieschwietz, Robert; Pany, Kurt; Zhang, Jian - In: Journal of accounting education 20 (2002) 4, pp. 307-330

Persistent link: https://www.econbiz.de/10006972317

Accounting & Auditing - Auditing - Group Audits Under AU 600: An Overview of the Effects of the New Standard

Zhang, Jian; Pany, Kurt; Pringle, Lynn - In: The CPA journal 81 (2011) 5, pp. 22-30

Persistent link: https://www.econbiz.de/10009017097

Auditing

Pany, Kurt; Pringle, Lynn; Zhang, Jian - In: The CPA journal 80 (2010) 11, pp. 26-26

Persistent link: https://www.econbiz.de/10008724707