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Pany, Kurt
23
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9
Whittington, Ray
5
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4
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3
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The CPA journal
6
Journal of accountancy : publication of the American Institute of Certified Public Accountants
5
Auditing : a journal of practice & theory
4
Accounting horizons : a quarterly publication of the American Accounting Association
3
Advances in accounting : a research annual
2
International journal of financial research
2
European accounting review
1
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1
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OLC EcoSci
ECONIS (ZBW)
21
USB Cologne (EcoSocSci)
15
RePEc
5
Other ZBW resources
2
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ARTICLES - Auditing - THE NEW AUDIT DOCUMENTATION REQUIREMENTS - In its first major change to audit documentation guidance in 35 years, the auditing standards board issued a new standard that provides general guidance on the nature and extent of documentation necessary to support an auditor's report. lt also adds to certain other SASs specific guidance on this subject.
Whittington, Ray
;
Fischbach, Gretchen
- In:
Journal of accountancy : publication of the American …
193
(
2002
)
4
,
pp. 53-60
Persistent link: https://www.econbiz.de/10005890477
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2
State-Local Government Audits - MATERIALITY CONSIDERATIONS - Preparers and auditors of state and local government financial statements need to clearly understand how to assess materiality. Recent SEC and AICPA auditing standards board actions underscore the importance of this topic.
Holder, William W.
;
Schermann, Kenneth R.
;
Whittington, Ray
- In:
Journal of accountancy : publication of the American …
196
(
2003
)
5
,
pp. 61-67
Persistent link: https://www.econbiz.de/10005885371
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3
PRIVATE COMPANY AUDITING - Advancing the Audit Documentation Standard - SAS no. 103, Audit Documentation, strengthens the provisions SAS no. 96 established for private company audits not long ago. Auditors don't have much time to absorb and implement the new provisions, which are effective for audits of financial statements for periods ending on or after December 15, 2006.
Whittington, Ray
;
Graham, Lynford
;
Fischbach, Gretchen
; …
- In:
Journal of accountancy : publication of the American …
201
(
2006
)
6
,
pp. 64-70
Persistent link: https://www.econbiz.de/10007269472
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4
Social responsibility cost and its influence on the profitability of Nigerian banks
Bessong, Peter Kekung
;
Tapang, Arzizeh Tiesieh
; …
- In:
International journal of financial research
3
(
2012
)
4
,
pp. 33-45
Persistent link: https://www.econbiz.de/10010077862
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5
Does supplementing outcome feedback with performance feedback improve probability judgments?
Du, Ning
;
Shelton, Sandra
;
Whittington, Ray
- In:
International journal of financial research
3
(
2012
)
4
,
pp. 19-32
Persistent link: https://www.econbiz.de/10010077863
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6
A Comment on "The Influence of the Source of Professional Standards on Juror Decision Making"
Mutchler, Jane F.
;
Pany, Kurt
- In:
The accounting review : a journal of the American …
68
(
1993
)
1
,
pp. 176-178
Persistent link: https://www.econbiz.de/10006807204
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7
BOOK REVIEWS - Principles of Auditing and Other Assurance Services, Thirteenth Edition
Whittington, O.Ray
;
Pany, Kurt
;
Bitter, Michael E.
- In:
Issues in accounting education
16
(
2001
)
2
,
pp. 315
Persistent link: https://www.econbiz.de/10006379790
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8
DO WE UNDERSTAND EACH OTHER? - The AICPA has issued new auditing and attestation standards to provide guidance on establishing an understanding with your client. Although brief, the new standards affect every CPA, in large and small firms, performing audit and attest engagements.
Gibson, Kim M.
;
Pany, Kurt
;
Smith, Steven H.
- In:
Journal of accountancy : publication of the American …
185
(
1998
)
1
,
pp. 53-60
Persistent link: https://www.econbiz.de/10005903433
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9
LIMITATIONS OF LAWYERS' LETTERS
Behn, Bruce K.
;
Pany, Kurt
- In:
Journal of accountancy : publication of the American …
179
(
1995
)
2
,
pp. 61-69
Persistent link: https://www.econbiz.de/10005911701
Saved in:
10
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
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