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Discussion of "the quality of mandatory nonfinancial risk disclosures and the moderating effect of audit firm and partner characteristics"
Hay, David - In: The international journal of accounting : TIJA 56 (2021) 2, pp. 2180004-1-8
Persistent link: https://www.econbiz.de/10012656559
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Identification of risks to the achievement of climate neutrality targets : in order to audit the riskiest branches of the Hungarian economy
Pulay, Gyula - In: Theory, methodology, practice 17 (2021) 2, pp. 87-96
Persistent link: https://www.econbiz.de/10012939103
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Catastrophe theory, a relevant model for auditors' behaviour
Degos, Jean-Guy - In: International Journal of Critical Accounting 5 (2013) 3, pp. 288-300
catastrophe theory. Statutory auditing, before and after SOX, is increasingly catastrophic in the common sense of the word, as A …
Persistent link: https://www.econbiz.de/10011015132
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Empirical evidence from an inter-industry descriptive analysis of overall materiality measures
Pecchiari, Nicola; Emby, Craig; Pogliani, Guiseppe - In: International Journal of Accounting, Auditing and … 9 (2013) 3, pp. 247-267
This study presents an empirical cross-industry descriptive analysis of overall quantitative materiality measures. We examine the behaviour of four commonly used quantitative materiality measures within and across industries with respect to their size, relative size and stability, over ten...
Persistent link: https://www.econbiz.de/10010686190
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Fraud Risk in Audit Activities According to IAS 8
Raluca – Ionela Radu; Tudurachi, Ciprian - In: Hyperion Economic Journal 2 (2014) 1, pp. 46-49
According to international auditing standards, fraud is an intentionally action realised by one or more persons as …
Persistent link: https://www.econbiz.de/10010781493
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Auditarea sistemelor integrate de aplicatii
Fotache, Doina; Munteanu, Adrian - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 52-53 (2006) November, pp. 282-287
discussions over both Enterprise Resource Planning systems implementation and their auditing. …
Persistent link: https://www.econbiz.de/10005669023
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Empirical evidence from an inter-industry descriptive analysis of overall materiality measures
Pecchiari, Nicola; Emby, Craig; Pogliani, Guiseppe - In: International journal of accounting, auditing and … 9 (2013) 3, pp. 247-267
Persistent link: https://www.econbiz.de/10010198554
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The important role of information technology and internal auditing in risk management : evidence from Greece
Drogalas, George; Pazarskis, Michail; Lazos, Grigorios; … - In: The journal of operational risk 19 (2024) 1, pp. 29-49
Persistent link: https://www.econbiz.de/10014490219
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On measuring uncertainty : snakes and ladders
Junankar, Pramod N. - 2016
although risk can be measured, uncertainty cannot be measured. Even though risk can be measured, a simple symmetric measure … attempt at "measuring" risk or (fundamental) uncertainty is flawed. … surge in the stock market would be self-correcting. Recent papers have discussed the role of "uncertainty" and its …
Persistent link: https://www.econbiz.de/10011543578
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Modeling decision-making under risk and uncertainty title
Ciobănică, Mihaela-Lavinia - In: Economics, management and financial markets 9 (2014) 1, pp. 275-282
Persistent link: https://www.econbiz.de/10011543863