Narrow search
Showing 1 - 10 of 17,783
Cover Image
The link between in- and external rotation of the auditor and the quality of financial accounting and external audit
Velte, Patrick; Freidank, Carl-Christian - In: European journal of law and economics 40 (2015) 2, pp. 225-246
Persistent link: https://www.econbiz.de/10011473931
Cover Image
Ökonomische Analyse ausgewählter Reformen der Rechnungslegung und Wirtschaftsprüfung
Muraz, Michelle - 2016
Honorarverteilungsregelung, Bilanzpolitik, Bilanzrechtsmodernisierungsgesetz (BilMoG), Übergangswahlrechte, Bilanzierung von … rules, earnings management, Accounting Law Modernization Act (BilMoG), transitional regulations, pension accounting …, Accounting Directive Implementation Act (BilRUG), voluntary annual audits …
Persistent link: https://www.econbiz.de/10011657581
Cover Image
The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
Cover Image
Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
Cover Image
Myth : external financial reporting quality has a 1st order effect on firm value
Zimmerman, Jerold L. - 2012
validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …
Persistent link: https://www.econbiz.de/10010250808
Cover Image
Changes in accounting estimates : an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip; Hayes, Louise; Timoshenko, Lev M. - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
Cover Image
The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
Cover Image
Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.; Brooks, Marcus R. - In: Advances in accounting : a research annual 44 (2019), pp. 81-94
Persistent link: https://www.econbiz.de/10012064332
Cover Image
The influence of country- and firm-level governance on financial reporting quality : revisiting the evidence
Bonetti, Pietro; Magnan, Michel L.; Parbonetti, Antonio - In: Journal of business finance & accounting : JBFA 43 (2016) 9/10, pp. 1059-1094
Persistent link: https://www.econbiz.de/10011643897
Cover Image
Corporate governance and accounting irregularities : Canadian evidence
Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653
Persistent link: https://www.econbiz.de/10011552325