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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
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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
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Essays on enforcement of accounting standards, audit quality, and lobbying
Worret, Daniel - 2014
Persistent link: https://www.econbiz.de/10010519331
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The relationship between non-audit fees and audit quality : dealing with the endogeneity issue
Garmona, Pedro; Momparler, Alexandre; Lassala, Carlos - In: Journal of service theory and practice : JSTP 25 (2015) 6, pp. 777-795
Persistent link: https://www.econbiz.de/10011392394
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Optimism and auditor liability
Bigus, Jochen - In: Accounting and business research : a research quarterly … 46 (2016) 6, pp. 577-600
Persistent link: https://www.econbiz.de/10011601117
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Capital verification and auditor liability : evidence from China
Lu, Yingfa; Mitchell, Falconer; Pong, Chris - In: Managerial auditing journal 30 (2015) 6/7, pp. 657-680
Persistent link: https://www.econbiz.de/10011402598
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The impact of risk disclosure overlaps on auditor liability : evidence from China
Gotti, Giorgio; Liu, Leo Jiahe; Pérez, Rebeca; Yin, … - In: Journal of international accounting research 23 (2024) 1, pp. 49-78
Persistent link: https://www.econbiz.de/10014507606
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The role of key audit matters in assessing auditor liability: evidence from auditor and non-auditor evaluators
Thanyawee Pratoomsuwan; Yolrabil, Orapan - In: Asian journal of business and accounting : AJBA 13 (2020) 1, pp. 35-64
Persistent link: https://www.econbiz.de/10012257580
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Auditor interventions that reduce auditor liability judgments
Chambers, Valerie A.; Reckers, Philip M. J. - In: Advances in accounting : a research annual 58 (2022), pp. 1-11
Persistent link: https://www.econbiz.de/10014229640
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Third-party auditor liability and financial restatements
Al-Hadi, Ahmed; Taylor, Grantley; Hasan, Mostafa Monzur; … - In: The British accounting review : the journal of the … 55 (2023) 2, pp. 1-23
Persistent link: https://www.econbiz.de/10014284668