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Year of publication
Subject
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Abschlussprüferrecht 552 Audit regulation 551 Wirtschaftsprüfung 415 Financial audit 413 Dienstleistungsqualität 117 Service quality 117 Deutschland 110 Germany 109 Jahresabschlussprüfung 98 Financial statement audit 97 USA 65 United States 65 Honorar 58 Fee (Remuneration) 56 Internal control 56 Internes Kontrollsystem 56 Regulation 50 Regulierung 50 Corporate Governance 48 Corporate governance 48 EU countries 40 EU-Staaten 40 auditor independence 36 Haftung 34 Liability 33 Bilanzpolitik 28 China 28 Accounting policy 27 Auditor independence 24 Bilanzrecht 23 Accounting law 21 Großbritannien 21 United Kingdom 21 Theorie 19 Theory 19 Quality management 17 Qualitätsmanagement 17 Austria 16 IFRS 16 Rechnungswesen 16
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Online availability
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Undetermined 98 Free 94
Type of publication
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Article 380 Book / Working Paper 168 Journal 4
Type of publication (narrower categories)
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Article in journal 336 Aufsatz in Zeitschrift 336 Aufsatz im Buch 45 Book section 45 Hochschulschrift 29 Thesis 21 Graue Literatur 17 Non-commercial literature 17 Arbeitspapier 10 Working Paper 10 Collection of articles written by one author 7 Lehrbuch 7 Sammlung 7 Textbook 7 Collection of articles of several authors 6 Sammelwerk 6 Aufsatzsammlung 5 Mehrbändiges Werk 5 Multi-volume publication 5 Bibliografie enthalten 4 Bibliography included 4 Conference paper 4 Konferenzbeitrag 4 Amtsdruckschrift 2 Formularsammlung 2 Gesetz 2 Glossar enthalten 2 Glossary included 2 Government document 2 Guidebook 2 Handbook 2 Handbuch 2 Law 2 Ratgeber 2 Systematic review 2 Übersichtsarbeit 2 Accompanied by computer file 1 Bibliografie 1 Bibliography 1 Conference proceedings 1
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Language
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English 386 German 164 Swedish 3 Polish 2 French 1 Italian 1
Author
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Quick, Reiner 12 Bigus, Jochen 7 Graumann, Mathias 6 Knechel, W. Robert 6 Anandarajan, Asokan 5 García Blandón, Josep 5 Kleinman, Gary 5 Köhler, Annette G. 5 McGee, Robert W. 5 Palmon, Dan 5 Porter, Brenda Ann 5 Preobragenskaya, Galina G. 5 Velte, Patrick 5 Zhang, Ping 5 Argilés Bosch, Josep Ma. 4 Church, Bryan K. 4 Dhaliwal, Dan S. 4 Fölsing, Philipp 4 Gul, Ferdinand A. 4 Hatherly, David 4 Hönsch, Henning 4 Immordino, Giovanni 4 Lamoreaux, Phillip T. 4 Lanfermann, Georg 4 Li, Chan 4 Marten, Kai-Uwe 4 Pagano, Marco 4 Palmrose, Zoe-Vonna 4 Schäfer, Hans-Bernd 4 Zimmermann, Ruth-Caroline 4 Baetge, Jörg 3 Böcking, Hans-Joachim 3 Castillo-Merino, David 3 Chi, Wuchun 3 Colbert, Gary 3 Dart, Eleanor 3 Eilifsen, Aasmund 3 Ferlings, Josef 3 Freidank, Carl-Christian 3 Geiger, Marshall A. 3
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Institution
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Gottfried Wilhelm Leibniz Universität Hannover 2 Institut der Wirtschaftsprüfer in Deutschland 2 Institut der Wirtschaftsprüfer in Deutschland / Arbeitskreis Arbeitshilfen zur Qualitätssicherung 2 National Bureau of Economic Research 2 Uniwersytet Ekonomiczny w Katowicach 2 Institut für Interne Revision Österreich 1 Mohr Siebeck GmbH & Co. KG 1 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 1 NWB Verlag 1 NetLibrary, Inc 1 Nomos Verlagsgesellschaft 1 Nomura-Shihon-Shijō-Kenkyūsho <Tokio> 1 Schweden / Finansdepartementet 1 USA / Subcommittee on Securities 1 Verlag Dr. Kovač 1 Wirtschaftsprüferkammer 1
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Published in...
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WPg : Kompetenz schafft Vertrauen 21 International journal of auditing : IJA 14 Auditing : a journal of practice & theory 13 European accounting review 11 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 10 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 9 Journal of accounting and public policy 8 Betriebs-Berater : BB 7 Betriebswirtschaftliche Forschung und Praxis : BFuP 7 Der Betrieb 7 Journal of international accounting auditing & taxation 7 Research in accounting regulation 7 Accounting horizons : a quarterly publication of the American Accounting Association 6 Independent accounts : the possibilities for auditor independence in the age of financial scandal 6 Journal of business economics : JBE 6 Managerial auditing journal 6 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 5 Advances in accounting : a research annual 5 Research on professional responsibility and ethics in accounting 5 The journal of applied business research 5 Wirtschaftsprüfer-Jahrbuch 5 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 4 International journal of disclosure and governance 4 Journal of accounting research 4 Rechnungslegung und Wirtschaftsprüfung : Festschrift zum 70. Geburtstag von Jörg Baetge 4 SpringerLink / Bücher 4 The accounting review : a publication of the American Accounting Association 4 Zeitschrift für vergleichende Rechtswissenschaft : Archiv für internationales Wirtschaftsrecht 4 Accounting and finance : journal of the Accounting Association of Australia and New Zealand 3 Accounting in Europe 3 Advances in public interest accounting 3 Die Aktiengesellschaft : AG : Zeitschrift für deutsches, europäisches und internationales Aktien-, Unternehmens- und Kapitalrecht 3 Financial gatekeepers : can they protect investors? 3 Gabler Edition Wissenschaft 3 International journal of critical accounting : IJCA 3 International journal of economics and accounting : IJEA 3 Issues in accounting education 3 Journal of accounting, auditing & finance 3 Journal of international business and economics : JIBE 3 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 3
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Source
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ECONIS (ZBW) 551 EconStor 1
Showing 1 - 50 of 552
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Essays on audit quality
2023
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Is permissioned blockchain the key to support the external audit shift to entirely open innovation paradigm?
Faccia, Alessio; Pandey, Vishal; Banga, Charu - In: Journal of open innovation : technology, market, and … 8 (2022) 2, pp. 1-22
Open Innovation (OI) models have been studied in many fields. However, the challenges and opportunities of a possible OI paradigm application in external auditing have been under-researched. Recent corporate scandals are currently triggering changes and improvements in the regulatory framework...
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An assessment of auditor’s independence on the quality of financial reporting : evidence from Lagos state parastatals
Okunola, Adesola Olajumoke - In: International journal of management, economics and … 10 (2021) 2/3, pp. 88-109
This study investigated the effect of auditor's independence on the financial reporting quality of Parastatals in Lagos State, Nigeria. A survey was conducted to gather data on auditor's independence and a content analysis procedure was adopted to extract secondary data from the audited...
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Auditors' professional skepticism and fraud detection
Agustina, Fauzia; Nurkholis; Rusydi, Mohamad Khoiru - In: International Journal of Research in Business and … 10 (2021) 4, pp. 275-287
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Nonaudit services, audit committee characteristics and accruals quality in Malaysia
Wan Zurina Nik Abdul Majid; Effiezal Aswadi bn Abdul Wahab - In: Asian journal of accounting research 7 (2022) 2, pp. 146-162
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Is Auditor Independence Influenced by Non-Audit Services? A Stakeholder’s Viewpoint?
Ramzan, Muhammad; Ahmed, Ishfaq; Rafay, Abdul - 2021
The auditor may provide numerous services to their clients covering audit and non-audit services (NAS). These services have been considered as a combination of services offering varying results for client firms. The mixed results reported by past studies in measuring the relation between NAS and...
Persistent link: https://ebtypo.dmz1.zbw/10013244069
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Optimal Regulation of Auditing
Pagano, Marco; Immordino, Giovanni - 2021
We study regulation of the auditing profession in a model where audit quality is unobservable and enforcing regulation is costly. The optimal audit standard falls short of the first-best audit quality, and is increasing in the riskiness of firms and in the amount of funding they seek. The model...
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The Importance of Partner Naming when Examining Auditor Independence and Non-Audit Services
Kent, Pamela; Kent, Richard; Richardson, Grant; Sharma, … - 2021
We examine whether the naming of partners provides a benefit to the public in the context of allowing researchers to empirically collect evidence on the economic importance of non-audit services (NAS) at the partner level. We provide evidence showing that auditor independence is impaired when...
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Threats to auditor independence : evidence from Iran
Fashami, Ashkan Mirzay; Boolaky, Pran Krishansing; … - In: Athens journal of business & economics : AJBE 6 (2020) 4, pp. 253-302
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Auditor independence and professional scepticism in South Africa: is regulatory reform needed?
Harber, Michael; Marx, Ben - In: South African journal of economic and management sciences 23 (2020) 1, pp. 1-12
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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
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Captured by Mutual Funds : Do Cross-Audits Undermine Auditor Independence?
Chen, Yangyang - 2020
We analyze the impact of cross-audits between companies and mutual funds on auditors' reporting decisions. We document that companies are more likely to receive favorable audit opinions when they appoint the same auditor as their mutual fund blockholders. In cross-sectional evidence consistent...
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Addressing the Auditor Independence Puzzle : Regulatory Models and Proposal for Reform
Gelter, Martin - 2020
Auditors play a major role in corporate governance and capital markets. Ex ante, auditors facilitate firms' access to finance by fostering trust among public investors. Ex post, auditors can prevent misbehavior and financial fraud by corporate insiders. In order to fulfill these goals, however,...
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Departing and Incoming Auditor Incentives, and Auditor-Client Misalignment under Mandatory Auditor Rotation : Evidence from Korea
Bae, Gil S. - 2020
In this paper we provide evidence on specific factors that could affect audit quality under mandatory rotation, using data from Korea where mandatory auditor rotation was put into effect in 2006. We find no evidence supporting the “Brillo pad effect” (the argument that departing auditors...
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Disclosure Checklists and Auditors’ Judgments of Aggressive Accounting
Van Rinsum, Marcel - 2020
This study investigates if auditors who feel accountable to management (as opposed to the audit committee) are more susceptible to pro-client bias after using a disclosure checklist. We theorize that the use of a disclosure checklist, even though it is uninformative about the aggressiveness of...
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Public Attention and Auditor Behavior : The Case of Hurun Rich List in China
Wu, Donghui - 2020
Engendering greater regulatory scrutiny and political costs, client publicity can expose auditors to higher risks. Using the changes in clients' publicity caused by their controlling owners' presence on the Hurun Rich List (rich listing) in China, we test the hypothesis that auditor conservatism...
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The effect of non-audit services on auditor independence : evidence from Vietnam
Nga Thanh Doan; Pham Duc Cuong; Thuong Thi Uyen Nguyen; … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 12, pp. 445-453
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Is auditor independence influenced by non-audit services? : a stakeholders viewpoint
Ramzan, Muhammad; Ahmed, Ishfaq; Rafay, Abdul - In: Pakistan journal of commerce and social sciences 14 (2020) 1, pp. 388-408
The auditor may provide numerous services to their clients covering audit and non-audit services (NAS). These services have been considered asa combination of services offering varying results for client firms. The mixed results reported by past studiesin measuring the relation between NAS and...
Persistent link: https://ebtypo.dmz1.zbw/10012210549
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Auditor independence and value relevance in the European banking sector : do investor protection environment and corporate governance matter?
Cimini, Riccardo; Mechelli, Alessandro; Sforza, Vincenzo - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 654-677
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Disciplining role of auditor tenure and mandatory auditor rotation
Dordzhieva, Aysa - In: The accounting review : a publication of the American … 97 (2022) 2, pp. 161-182
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Does seeking audit evidence impede the willingness to impose audit adjustments?
Kachelmeier, Steven J.; Rimkus, Dan - In: The accounting review : a publication of the American … 97 (2022) 7, pp. 269-293
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Did friendship impair the auditor's independence?
Sherwood, Matthew - In: Issues in accounting education 37 (2022) 4, pp. 121-130
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The effect of non-audit fees and industry specialization on the prevalence and accuracy of auditor's going-concern reporting decisions
Geiger, Marshall A.; Basioudis, Ilias G.; De Lange, Paul - In: Journal of international accounting auditing & taxation 47 (2022), pp. 1-22
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Auditor independence : the effect of auditors' quality control efforts and corporate governance
Hwang, Seokyoun; Sarath, Bharat; Han, Seung-youb - In: Journal of international accounting auditing & taxation 47 (2022), pp. 1-16
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Capital market liberalization and auditors' accounting adjustments : evidence from a quasi-experiment
Deng, Yingwen; Hope, Ole-Kristian; Wang, Cyndia; Zhang, Min - In: Journal of business finance & accounting : JBFA 49 (2022) 1/2, pp. 215-248
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Non-audit services and auditor independence in stable and unstable economic conditions
Ahmed, Ammad; Dhull, Sumit; Kent, Richard - In: Managerial auditing journal 37 (2022) 8, pp. 967-992
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Does audit firm tenure enhance firm value? : closing the expectation gap through corporate social responsibility
Brooks, Li Zheng; Gill, Susan; Wong-On-Wing, Bernard; … - In: Managerial auditing journal 37 (2022) 8, pp. 1113-1145
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Audit firm political connections and PCAOB inspection reports
Knechel, W. Robert; Park, Hyun Jong - In: Accounting, organizations and society : an … 100 (2022), pp. 1-19
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The audit expectation gap and strengthened independence standards in the European Union : measuring the effects of the new EU Directive
García-Hernández, Begoña; Duréndez, Antonio; … - In: Accounting forum 46 (2022) 3, pp. 264-286
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Occupational Licensing and Accountant Quality : Evidence from the 150-Hour Rule
Barrios, John Manuel - 2022
I examine the effects of occupational licensing on the quality of certified public accountants (CPAs). I exploit the staggered adoption of the 150-hour rule, which increases the educational requirements for a CPA license. The analysis shows that the rule decreases the number of entrants into the...
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Explaining Auditors’ Propensity to Issue Going-Concern Opinions in Australia After the Global Financial Crisis
Carson, Elizabeth; Fargher, Neil L.; Zhang, Yuyu - 2022
We document an increase in auditors issuing going-concern opinions in Australia over a prolonged period since the Global Financial Crisis that is not fully explained by changes in client risk. Overall, our evidence is consistent with auditors reporting more conservatively with the increased...
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Housing Prices, Inter-generational Co-residence, and “Excess” Savings by the Young : Evidence using Chinese Data
Rosenzweig, Mark - 2019
In many countries of the world the co-residence of young adults aged 25-34 with their parents is not uncommon and in some countries the savings rates of these age groups exceed those of the middle-aged contrary to the standard model of life-cycle savings. In this paper we examine the role of...
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Occupational Licensing and Accountant Quality : Evidence from the 150-Hour Rule
Barrios, John Manuel - 2019
I examine the effects of occupational licensing on the quality of Certified Public Accountants (CPAs). I exploit the staggered adoption of the 150-hour rule, which increased the educational requirements for a CPA license. My analysis shows that the rule reduces the number of entrants into the...
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Non-Audit Services and Auditor Independence : Evidence From Big-4-Affiliated Audit Firms in Bangladesh
Rahman, Jahidur Md - 2019
This paper attempts to investigate the effects of the prohibition of certain non-audit services on the independence of the auditor and based on personal in-depth interviews with the Big 4 auditing firms that are affiliated with local accounting firms in Bangladesh. The approach selected for this...
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Auditor Independence and Analysts’ Forecast Characteristics : Proof of Impairment of Goodwill
Ouattara, Alassane - 2019
This paper examines the association between auditor's independence and financial analysts' forecast revisions in the specific case of goodwill impairment testing. Using a sample of 1,247 firm-year observations representing 177 firms listed on the CAC All-Tradable (the former SBF 250) over the...
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Housing Prices, Inter-Generational Co-Residence, and “Excess” Savings by the Young : Evidence Using Chinese Data
Rosenzweig, Mark R. - 2019
In many countries of the world the co-residence of young adults aged 25-34 with their parents is not uncommon and in some countries the savings rates of these age groups exceed those of the middle-aged contrary to the standard model of life-cycle savings. In this paper we examine the role of...
Persistent link: https://ebtypo.dmz1.zbw/10012863690
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Housing Prices, Inter-Generational Co-Residence, and 'Excess' Savings by the Young : Evidence Using Chinese Data
Rosenzweig, Mark R. - 2019
In many countries of the world the co-residence of young adults aged 25-34 with their parents is not uncommon and in some countries the savings rates of these age groups exceed those of the middle-aged contrary to the standard model of life-cycle savings. In this paper we examine the role of...
Persistent link: https://ebtypo.dmz1.zbw/10012864434
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Auditor Independence, Current and Future NAS Fees and Audit Quality : Were European Regulators Right?
Castillo-Merino, David - 2019
European Union adopted the Regulation (EU) No 537/2014, which in practice prohibits the joint provision of audit and most types of non-audit services (NAS). Regulators presume that NAS fees weaken auditor independence and, as a result, impair audit quality. As the evidence at the European level...
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Enhancing auditors' independence in auditing enterprises in Vietnam
Le Doan Minh Duc; Nguyen Thi Hoang Yen; Vo Hoang Ngoc Thuy - In: Cogent economics & finance 7 (2019) 1, pp. 1-16
The working environment of professional auditors can make a threat to independence. There are many studies in the world on this issue but the results are not the same due to differences in each country. By using the qualitative methodology in combination with quantitative data analysis through...
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Analyse der wesentlichen Änderungen des IDW QS 1 mit Blick auf die Qualitätssicherung in der Wirtschaftsprüferpraxis : das Potential von Audit Quality Indicators
Albrado, Christoph; Vollmar, Bernhard - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012163070
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Client influence and auditor independence revisited : evidence from auditor resignations
Adams, Tom; Krishnan, Jagan; Krishnan, Jayanthi - In: Journal of accounting and public policy 40 (2021) 5, pp. 1-20
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Auditing in China
Xiao, Jason Zezhong (ed.); Wu, Liansheng (ed.) - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012804032
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Occupational Licensing and Accountant Quality : Evidence from the 150-Hour Rule
Barrios, John M. - National Bureau of Economic Research - 2021
I examine the effects of occupational licensing on the quality of Certified Public Accountants (CPAs). I exploit the staggered adoption of the 150-hour rule, which increases the educational requirements for a CPA license. The analysis shows that the rule decreases the number of entrants into the...
Persistent link: https://ebtypo.dmz1.zbw/10012659996
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Audit regulations, audit market structure, and financial reporting quality
Bleibtreu, Christopher (ed.); Stefani, Ulrike (ed.) - 2021
Persistent link: https://ebtypo.dmz1.zbw/10012813384
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Releasing earnings when the audit is less complete : implications for audit quality and the auditor/client relationship
Bronson, Scott N.; Masli, Adi; Schroeder, Joseph H. - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 27-55
Persistent link: https://ebtypo.dmz1.zbw/10012695044
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The problematical nature of auditor independence : a historical perspective
Edwards, John Richard; West, Brian P. - In: Accounting history review 31 (2021) 3, pp. 255-285
Persistent link: https://ebtypo.dmz1.zbw/10013257118
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Auditing and society : research on audit practice and regulations
Smieliauskas, Wally; Ye, Minlei; Zhang, Ping - 2021
"Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor's role in evaluating...
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Auditing and society : research on audit practice and regulations
Smieliauskas, Wally; Ye, Minlei; Zhang, Ping - 2021
History of auditing and accountability in society -- The philosophy of auditing -- Professional ethics and reputation -- Audit regulation -- Auditing standards -- Auditor liability and litigation risk -- Audit quality -- Audit fees -- The impact of audits -- Audits of compliance with GAAP...
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Auditor Independence and Fair Value Accounting : An Examination of Non-Audit Fees and Goodwill Impairments
Carcello, Joseph V. - 2018
Inadequate testing of fair value accounting estimates, including goodwill, is often cited as an audit deficiency in PCAOB inspection reports, and, in some cases, these deficiencies have led to enforcement actions against the auditor. As a result of these issues, the PCAOB recently proposed a new...
Persistent link: https://ebtypo.dmz1.zbw/10012937717
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Client-to-Auditor Employment Offers and Auditor Independence in the Post Sarbanes-Oxley Era
Wilson, Reginald - 2018
Ninety-six nonprofessional investors indicate that public accounting firms' independence is perceived to be more impaired than non-public firms when the firm audits a client who has offered a job to a member of the audit team. Although perceptions of both firms' objectivity improve as the...
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