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Accounting data analytics exercise for intermediate accounting : warranty expense and product liability

Du, Ning; Wang, Tawei; Whittington, Ray - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 201-208

Persistent link: https://www.econbiz.de/10013162151

The relation between aggressive financial reporting and aggressive tax reporting : evidence from ex-Arthur Andersen clients

Heltzer, Wendy; Mindak, Mary P.; Shelton, Sandra Waller - In: Research in accounting regulation 24 (2012) 2, pp. 96-104

Persistent link: https://www.econbiz.de/10009656280

Is cash flow per share paternalism by US accounting rule makers warranted? : an empirical study

Du, Ning; McEnroe, John E. - In: International journal of financial research 6 (2015) 4, pp. 1-9

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An examination of the perceptions of auditors and chief financial officers of the proposed statement of financial accounting concepts definition of materiality

Du, Ning; McEnroe, John E.; Mindak, Mary - In: Beyond perceptions, crafting meaning, (pp. 25-47). 2019

Persistent link: https://www.econbiz.de/10012203249

An Investigation of Auditor and Client Tenure

Sinason, David H.; Jones, Jefferson P.; Shelton, Sandra … - In: American Journal of Business 16 (2001) 2, pp. 31-40

The purpose of this study is to examine the duration of the auditorÕs relationship with a client and factors that affect audit firm tenure. The duration of the auditor and client relationship has been cited as possibly affecting the risk of a loss of auditor independence. Also, audit firm...

Persistent link: https://www.econbiz.de/10005546518

Wiley CPA examination review fast track study guide

Whittington, Ray - 2004 - 3. ed.

Persistent link: https://www.econbiz.de/10004790867

2 An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Statement of Financial Accounting Concept Definition of Materiality

Du, Ning; McEnroe, John; Mindak, Mary - In: Beyond perceptions, crafting meaning, (pp. 25-47). 2019

In 1954, the American Institute of Certified Public Accountants (AICPA) Committee on Accounting Procedure released an auditing book, which listed under the heading “Material” certain items of which it cautioned “material errors” could occur ( AICPA, 1954 , p. 1). From this date until the...

Persistent link: https://www.econbiz.de/10015090909