EconBiz - Find Economic Literature
    • Logout
    • Change account settings
  • A-Z
  • Beta
  • About EconBiz
  • News
  • Thesaurus (STW)
  • Research Skills
  • Help
  •  My account 
    • Logout
    • Change account settings
  • Login
EconBiz - Find Economic Literature
Publications Events
Search options
Advanced Search history
My EconBiz
Favorites Loans Reservations Fines
    You are here:
  • Home
  • Search: subject_exact:"Abschlussprüfung"
Narrow search

Narrow search

Year of publication
Subject
All
Jahresabschlussprüfung 1,452 Financial statement audit 1,446 Deutschland 587 Germany 563 Wirtschaftsprüfung 501 Financial audit 480 Abschlussprüfung 224 USA 203 United States 202 Corporate Governance 188 Corporate governance 174 Jahresabschluss 173 Financial statement 158 Theorie 133 Theory 133 Rechnungswesen 106 Dienstleistungsqualität 102 Service quality 102 Internes Kontrollsystem 97 Bilanzrecht 95 Accounting law 94 Internal control 93 Accounting 87 Audit regulation 86 Abschlussprüferrecht 84 IFRS 80 Risikomanagement 78 Risk management 74 Internal audit 70 Interne Revision 69 Auditing standards 64 Prüfungsstandards 64 Österreich 64 Unternehmenspublizität 62 Corporate disclosure 60 Austria 59 Aufsichtsrat 58 Bilanzpolitik 56 Accounting policy 55 Welt 54
more ... less ...
Online availability
All
Undetermined 184 Free 140
Type of publication
All
Article 1,024 Book / Working Paper 617 Journal 26
Type of publication (narrower categories)
All
Article in journal 732 Aufsatz in Zeitschrift 732 Aufsatz im Buch 299 Book section 299 Hochschulschrift 178 Thesis 147 Graue Literatur 95 Non-commercial literature 95 Collection of articles of several authors 68 Sammelwerk 68 Lehrbuch 43 Working Paper 42 Arbeitspapier 41 Aufsatzsammlung 36 Konferenzschrift 29 Conference proceedings 26 Handbook 25 Handbuch 25 Case study 24 Fallstudie 24 Bibliografie enthalten 18 Bibliography included 18 Festschrift 13 Mehrbändiges Werk 12 Multi-volume publication 12 Aufgabensammlung 10 Amtsdruckschrift 9 Government document 9 Guidebook 9 Ratgeber 9 Collection of articles written by one author 7 Sammlung 7 Bibliografie 6 Conference paper 6 Interview 6 Konferenzbeitrag 6 Accompanied by computer file 5 Dissertation u.a. Prüfungsschriften 5 Elektronischer Datenträger als Beilage 5 Gesetz 5
more ... less ...
Language
All
German 1,053 English 572 Undetermined 32 Polish 10 Russian 6 French 4 Romanian 3 Italian 1 Dutch 1
more ... less ...
Author
All
Quick, Reiner 31 Ruhnke, Klaus 29 Velte, Patrick 26 Grundmann, Wolfgang 21 Marten, Kai-Uwe 19 Rathner, Rudolf 16 Baetge, Jörg 14 Freidank, Carl-Christian 13 Wolz, Matthias 13 Lenz, Hansrudi 11 Graumann, Mathias 10 Hargie, Owen 10 Köhler, Annette G. 9 Tourish, Dennis 9 Zwirner, Christian 9 Zülch, Henning 9 Fischer, Olaf 8 Möller, Manuela 8 Naumann, Klaus-Peter 8 Peemöller, Volker H. 8 Petersen, Karl 8 Böcking, Hans-Joachim 7 Ewert, Ralf 7 Lück, Wolfgang 7 Stefani, Ulrike 7 Wünsche, Manfred 7 Ballwieser, Wolfgang 6 Kirsch, Hans-Jürgen 6 Kümpel, Katharina 6 Orth, Christian 6 Richter, Martin 6 Becker, Axel 5 Blöink, Thomas 5 Fölsing, Philipp 5 Knechel, W. Robert 5 Küting, Karlheinz 5 Melcher, Winfried 5 Meuwissen, Roger 5 Mochty, Ludwig 5 Moser, Torsten 5
more ... less ...
Institution
All
Institut der Wirtschaftsprüfer in Deutschland 13 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 6 Springer Fachmedien Wiesbaden 6 IDW-Verlag 4 Erich-Schmidt-Verlag <Berlin> 3 Europäische Kommission 3 NWB Verlag 3 Verlag Dr. Kovač 3 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 2 Friedrich-Schiller-Universität Jena 2 Institute of Chartered Financial Analysts of India 2 Organisation for Economic Co-operation and Development 2 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 2 Schmalenbach-Gesellschaft - Deutsche Gesellschaft für Betriebswirtschaft / Arbeitskreis Externe Unternehmensrechnung 2 Treuhand-Kammer 2 USA / General Accounting Office 2 USA / Government Accountability Office 2 Universität Heidelberg 2 Universität Ulm 2 Uniwersytet Ekonomiczny w Katowicach 2 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 2 AMACOM 1 Arbeitskreis Abschlussprüfung und Corporate Governance 1 BBJ Servis gGmbH für Jugendhilfe <Berlin> 1 BDO Deutsche Warentreuhand Aktiengesellschaft, Wirtschaftsprüfungsgesellschaft 1 Bonner Europa-Symposion <12, 2000, Bonn> 1 Brussels European and Global Economic Laboratory 1 Bundesinstitut für Berufsbildung 1 Center for International Accounting Development <Dallas, Tex.> 1 Chartered Institute of Management Accountants 1 Congresul Profesiei Contabile din România <12, 2002, Bukarest> 1 Contact Committee of the Supreme Audit Institutions of the European Union 1 Corpul Experţilor Contabili şi Contabililor Autorizaţi di România 1 Deggendorfer Forum zur digitalen Datenanalyse 1 Deutscher Betriebswirtschafter-Tag <54, 2000, Berlin> 1 Deutscher Genossenschafts- und Raiffeisenverband / Fachausschuss für Prüfungsfragen / Arbeitskreis 1 Dr. Röver & Partner <Berlin; Hamburg> 1 Elinkeinoelämän Tutkimuslaitos 1 Fakultät für Wirtschaftswissenschaft, Otto-von-Guericke-Universität Magdeburg 1 Finanz Colloquium Heidelberg 1
more ... less ...
Published in...
All
WPg : Kompetenz schafft Vertrauen 136 Betriebswirtschaftliche Forschung und Praxis : BFuP 26 Der Betrieb 25 International journal of auditing : IJA 23 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 22 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 19 IRZ : Zeitschrift für internationale Rechnungslegung 19 Auditing : a journal of practice & theory 16 Auditing organizational communication : a handbook of research, theory and practice 16 Prüfungstraining für Bankkaufleute 16 Accounting horizons : a quarterly publication of the American Accounting Association 12 Europäische Hochschulschriften / 5 12 RWZ aktuell : Recht & Rechnungswesen 12 The accounting review : a publication of the American Accounting Association 12 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 11 Managerial auditing journal 10 The journal of corporate accounting & finance 10 Zeitschrift für das gesamte Genossenschaftswesen : ZfgG 10 Betriebs-Berater : BB 9 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 9 Prüfung des Kreditgeschäfts durch die Interne Revision : Systemprüfungen - Internes Kontrollsystem - Kreditrisikosteuerung - spezielle Geschäftsbereiche 9 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 9 Zeitschrift Interne Revision : ZIR ; Fachzeitschrift für Wissenschaft und Praxis 9 Corporate Governance und Interne Revision : Handbuch für die Neuausrichtung des Internal Auditings 8 Die Betriebswirtschaft : DBW 8 Wirtschaftsprüfer-Jahrbuch 8 Advances in accounting : a research annual 7 Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB) 7 International journal of disclosure and governance 7 Journal of business economics : JBE 7 Prüfung des Kreditgeschäfts durch die interne Revision : Systemprüfungen, internes Kontrollsystem, Kreditrisikosteuerung, spezielle Geschäftsbereiche 7 Reihe Grundwissen Bankwirtschaft 7 Research 7 Wirtschaftswissenschaftliches Studium : WiSt ; Zeitschrift für Studium und Forschung 7 Hochschulschriften zur Wirtschaftsprüfung 6 International journal of accounting, auditing and performance evaluation : IJAAPE 6 Investororientierte Unternehmenspublizität : neue Entwicklungen von Rechnungslegung, Prüfung und Jahresabschlussanalyse 6 Rechnungslegung und Wirtschaftsprüfung : Festschrift zum 70. Geburtstag von Jörg Baetge 6 Reform der Rechnungslegung und Corporate Governance in Deutschland und Europa 6 Springer eBook Collection 6
more ... less ...
Source
All
ECONIS (ZBW) 1,600 USB Cologne (EcoSocSci) 62 USB Cologne (business full texts) 2 RePEc 2 EconStor 1
Showing 1 - 50 of 1,667
Cover Image
The market impact of new auditing standards in China
Wu, Xiancong; Skolnik, Richard; Luo, Hongxiu - In: International journal of finance & banking studies : JJFBS 11 (2022) 1, pp. 53-68
Persistent link: https://ebtypo.dmz1.zbw/10012804723
Saved in:
Cover Image
Evaluation of audit criteria for cultural institutions : a research report
Batko, Roman - In: European research studies 24 (2021) 1, pp. 478-493
Persistent link: https://ebtypo.dmz1.zbw/10012512496
Saved in:
Cover Image
Female audit partners and extended audit reporting : UK evidence
Abdelfattah, Tarek; Elmahgoub, Mohamed; Elamer, Ahmed A. - In: Journal of business ethics 174 (2021) 1, pp. 177-197
Persistent link: https://ebtypo.dmz1.zbw/10012655505
Saved in:
Cover Image
Components constituting the audit expectation gap : the Vietnamese case
Tuan Anh Dang; Dung Khanh Ngoc Nguyen - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 363-373
Persistent link: https://ebtypo.dmz1.zbw/10012692342
Saved in:
Cover Image
The analysis of the relationship between key audit matters (kam) and firm characteristics : the case of Turkey
Güneren Genç, Elif; Erdem, Başak - In: Emerging Markets Journal : EMAJ 11 (2021) 1, pp. 60-66
Persistent link: https://ebtypo.dmz1.zbw/10012659900
Saved in:
Cover Image
Exploring changing requirements of financial statement audit reports via a morphogenetic approach
Deng, Ying; Bowrey, Graham; Jones, Greg - In: Australasian accounting business and finance journal : AABF 15 (2021) 2, pp. 38-55
Persistent link: https://ebtypo.dmz1.zbw/10012601256
Saved in:
Cover Image
Going concern modifications and related disclosures in the Italian stock market : do regulatory improvements help investors in capturing financial distress?
Brunelli, Sandro; Carlino, Chiara; Castellano, Rosella; … - In: Journal of management & governance 25 (2021) 2, pp. 433-473
Persistent link: https://ebtypo.dmz1.zbw/10012547698
Saved in:
Cover Image
Does auditing multiple clients affiliated with the same business group reduce audit quality? : evidence from an emerging market
Ocak, Murat; Kablan, Ali; Dursun, Günay Deniz - In: Borsa Istanbul Review 21 (2021) 1, pp. 1-22
The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul between 2010 and 2016. These auditors have been...
Persistent link: https://ebtypo.dmz1.zbw/10012816311
Saved in:
Cover Image
An Exploratory Study into the Use of Audit Data Analytics on Audit Engagements
Eilifsen, Aasmund - 2020
This study explores the use of audit data analytics (ADA) in current audit practice. First, weinterviewed the heads of professional practice of five international public accounting firms inNorway. We find that they differ in strategies on how to implement ADA and the heads reportsignificant...
Persistent link: https://ebtypo.dmz1.zbw/10012847629
Saved in:
Cover Image
It’s a Matter of Style : The Role of Audit Firms and Audit Partners in Key Audit Matter Reporting
Rousseau, Linette M. - 2020
We examine the relative importance of audit firm-level versus audit partner-level styles in key audit matter (KAM) outcomes. We define style as stable within-firm (partner) similarities and between-firm (partner) differences in KAM reporting over time and across clients and industries with...
Persistent link: https://ebtypo.dmz1.zbw/10012831390
Saved in:
Cover Image
Audit expectation gap : empirical evidence from Vietnam
Nguyen Hieu Thanh; Anh Huu Nguyen - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 5, pp. 51-60
Persistent link: https://ebtypo.dmz1.zbw/10012667635
Saved in:
Cover Image
Audit of museum marketing communication in the modern management context
Kupec, Václav; Lukáč, Michal; Štarchoň, Peter; … - In: International Journal of Financial Studies : open … 8 (2020) 3/39, pp. 1-13
Marketing communication is a concise part of modern museum management. Museums operate in a competitive environment; therefore, it is important to pay sustained attention to every component of a given museum's marketing communication. Changes, international trends, and visitor preferences have...
Persistent link: https://ebtypo.dmz1.zbw/10012291735
Saved in:
Cover Image
Detection models for unintentional financial restatements
Papík, Mário; Papíková, Lenka - In: Journal of business economics and management 21 (2020) 1, pp. 64-86
The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive for companies that need to change already published...
Persistent link: https://ebtypo.dmz1.zbw/10012176183
Saved in:
Cover Image
Implementing Benford's law in continuous monitoring applications
Singh, Kishore; Best, Peter - In: Journal of accounting & management information systems … 19 (2020) 2, pp. 379-404
Persistent link: https://ebtypo.dmz1.zbw/10012388758
Saved in:
Cover Image
Audit expectation gap : an empirical analysis
Olojede, Paul; Erin, Olayinka Adedayo; Asiriuwa, Osariemen - In: Future Business Journal 6 (2020) 10, pp. 1-12
The financial debacles that occurred in the companies like Enron, WorldCom, and Xerox in the USA, Lehman Brothers, Polly Peck in the UK and African Petroleum Plc., Cadbury Plc., in Nigeria had created public distrust with the auditors. The era when the auditor will say "trust me" and that being...
Persistent link: https://ebtypo.dmz1.zbw/10012308322
Saved in:
Cover Image
Internal auditing in the face of banking fraud, application of the Benford law on Algerian private bank
Bouchetara, Mehdi; Nassour, Abdelkader - In: UTMS journal of economics / University of Tourism and … 11 (2020) 2, pp. 108-120
In this paper, we analyze the importance of internal audit against banking fraud in order to ensure banking stability, using mathematic approach. We explain the steps involved in setting up an anti-fraud plan. Then, we implement two phases of this plan, namely the evaluation of the degree of...
Persistent link: https://ebtypo.dmz1.zbw/10012427977
Saved in:
Cover Image
Audit committee effectiveness and key audit matters
ʿAsyiqin Abu, Nor; Romlah Jaffar - In: Asian journal of accounting & governance 14 (2020), pp. 1-12
Persistent link: https://ebtypo.dmz1.zbw/10012543872
Saved in:
Cover Image
Does Audit Partner Location Matter?
Francis, Jere R. - 2020
We use hand-collected audit partner data to show that approximately one-third of clients are audited by partners located more than 100 kilometers away from the clients' corporate headquarters. We explore the role that partner location plays in audits by first modeling how it affects the matching...
Persistent link: https://ebtypo.dmz1.zbw/10012853705
Saved in:
Cover Image
Do Big 4 Auditors Enhance Audit Quality? An Analysis of Client Selection and Audit Adjustments
Chen, Songsheng - 2020
Recent research challenges the notion that the Big 4 auditors provide a higher quality audit relative to non-Big 4 and suggests that the Big N effect could be due to self-selection. We contribute to this debate by controlling for pre-audit earnings quality, an important omitted variable in prior...
Persistent link: https://ebtypo.dmz1.zbw/10012836784
Saved in:
Cover Image
Evidence-Informed Audit Standard Setting : Exploring Evidence Use and Knowledge Transfer in Development of the Group Audit Standard
Hoang, Kris - 2020
Academics and practitioners agree there are substantial barriers to systematically transferring audit research knowledge to policymakers. We adopt a design science approach to investigate the efficacy of employing a research synthesis to transfer academic research knowledge to audit standard...
Persistent link: https://ebtypo.dmz1.zbw/10012837743
Saved in:
Cover Image
Internal audit functions and audit outcomes : vidence from Indonesia
Dzikrullah, Achmad Dzulfikar; Harymawan, Iman; Ratri, … - In: Cogent business & management 7 (2020) 1, pp. 1-21
The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making. The purpose of this study is to analyze the relationship of the quality of internal audit team (internal audit function)...
Persistent link: https://ebtypo.dmz1.zbw/10012626140
Saved in:
Cover Image
Sustainable corporate governance and new auditing issues : a preliminary empirical evidence on key audit matters
Fera, Pietro; Pizzo, Michele; Vinciguerra, Rosa; … - In: Corporate governance : international journal of … 22 (2022) 1, pp. 194-211
Persistent link: https://ebtypo.dmz1.zbw/10012939833
Saved in:
Cover Image
Leasing unter Bankenaufsicht : eine kritische Analyse der Begründung und Ausgestaltung regulatorischer Maßnahmen sowie deren Überprüfung durch den Jahresabschlussprüfer
Nemet, Marijan - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012795926
Saved in:
Cover Image
Jahresabschlussprüfung
Heidler, Herbert K.; Dillkötter, Katharina - 2022
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012625214
Saved in:
Cover Image
Auditor, client and investor consequences of the enhanced auditor's report
Al-mulla, Mazen; Bradbury, Michael E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 134-150
Persistent link: https://ebtypo.dmz1.zbw/10013184305
Saved in:
Cover Image
Audit Defense : A Management Audit Readiness Guide
Danter, Ed - 2022
1. Objectives, Focus and Description of the Text -- Section I: Corporate Governance and the Audit Process -- 2. Responsibilities, Regulations, Control Frameworks -- 3. The Audit Beginning -- 4. Audit Field Work -- 5. Audit Conclusion -- Section II: Controls Overview -- 6.Types of Audits and...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10013185629
Saved in:
Cover Image
Auditors’ work in times of COVID-19 outbreak : two questionnaire surveys in Tunisia
Damak, Sana Triki - In: EuroMed journal of management : EMJM 4 (2022) 2, pp. 104-123
Persistent link: https://ebtypo.dmz1.zbw/10013187826
Saved in:
Cover Image
Auditors under fire : the association between audit errors and the career setbacks of individual auditors
Chen, Kevin C. W.; Chen, Tai-Yuan; Han, Weifang; Yuan, … - In: Journal of accounting research 60 (2022) 3, pp. 853-900
Persistent link: https://ebtypo.dmz1.zbw/10013191225
Saved in:
Cover Image
The use of data analytics in external auditing : a content analysis approach
Yeamin Jacky; Noor Adwa Sulaiman - In: Asian review of accounting 30 (2022) 1, pp. 31-58
Persistent link: https://ebtypo.dmz1.zbw/10013164280
Saved in:
Cover Image
Cashflow-orientierte Abschlussanalyse : Erläuterungen und Anwendungsbeispiele für Analysten, Berater sowie Unternehmens-, Firmen- und Gewerbekunden
Siegler, Jan - 2022 - 5. überarbeitete und erweiterte Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012887244
Saved in:
Cover Image
Audit office labor market proximity and audit quality
Lee, Gladys; Naiker, Vic; Stewart, Christopher R. - In: The accounting review : a publication of the American … 97 (2022) 2, pp. 317-347
Persistent link: https://ebtypo.dmz1.zbw/10013198762
Saved in:
Cover Image
The Economics of Audit Production : What Matters for Audit Quality?
Aobdia, Daniel - 2019
Using proprietary data, we analyze how a variety of audit composition and team characteristics are associated with audit effectiveness and efficiency. We find that more time allocated prior to the final phase of the audit is associated with more effective audits. We also decompose the time...
Persistent link: https://ebtypo.dmz1.zbw/10012896858
Saved in:
Cover Image
Isa 701 and materiality disclosure as methods to minimize the audit expectation gap
Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of risk and financial management : JRFM 12 (2019) 4/161, pp. 1-20
Purpose: The main purpose of this paper is to determine how particular audit firms deal with ISA 701 requirements and the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the assertions in terms of the frequency of their occurrence....
Persistent link: https://ebtypo.dmz1.zbw/10012171455
Saved in:
Cover Image
The value of restatement to fraud prediction
Qiu, Shi; He, Hong-Qu; Luo, Yuan-sheng - In: Journal of business economics and management 20 (2019) 6, pp. 1210-1237
A financial report restatement reflects errors in the previous financial statement, and thus it increases investors' doubt about the credibility of the financial statement. The primary objective of this paper is to examine whether restatement announcements imply increased fraud risks in Chinese...
Persistent link: https://ebtypo.dmz1.zbw/10012176099
Saved in:
Cover Image
Essays on audit failures, restatements and audit market structure
Bartkowiak, Marcin Pawel - 2019
Persistent link: https://ebtypo.dmz1.zbw/10012230757
Saved in:
Cover Image
Audit compendium public health : audit reports published between 2014 and 2019
Contact Committee of the Supreme Audit Institutions of … - 2019
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012313658
Saved in:
Cover Image
Who is audited? : experimental study of rule-based tax auditing
Kamijo, Yoshio; Masuda, Takehito; Uemura, Hiroshi - 2019
We employed a frame-theoretic framework to formulate and analyze a number of tax audit rules, especially the lowest income reporter audited rule. We explicitly considered the auditor's resource constraint to choose one target from a continuous type of taxpayer. We then tested the theoretical...
Persistent link: https://ebtypo.dmz1.zbw/10012109869
Saved in:
Cover Image
De Nederlandse markt voor wettelijke controles : economische analyses ten behoeve van de Commissie Toekomst Accountancysector
Hof, Bert; Belt, Thierry; Rougoor, Ward; Verheuvel, Nils; … - 2019
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012106536
Saved in:
Cover Image
Critical Audit Matters : The New Auditing Reporting Model
Ojo D Delaney PhD, Marianne - 2019
“A critical audit matter is defined as a matter that was communicated or required to be communicated to the audit committee and that: (1) relates to accounts or disclosures that are material to the financial statements and (2) involved especially challenging, subjective, or complex auditor...
Persistent link: https://ebtypo.dmz1.zbw/10012898357
Saved in:
Cover Image
Higher Audit Quality and Higher Restatement Rates : An Examination of Big Four Auditee Restatements
Rowe, Stephen P. - 2019
A restatement occurs when a previously issued financial statement contains a misstatement and this misstatement is detected and corrected. Higher audit quality lowers restatement probability by reducing misstatements, but it increases restatement probability by increasing the probability that...
Persistent link: https://ebtypo.dmz1.zbw/10012898420
Saved in:
Cover Image
Multiple Audit Mechanism and Audit Quality : An Empirical Investigation
El-Dyasty, Mohamed M. - 2019
Egypt has a unique and complex audit market in which companies could use multiple audit mechanism through which a company can engage more than one audit firm to verify same financial statements. This mechanism could be conducted through joint audits or dual audits. Joint audits could be...
Persistent link: https://ebtypo.dmz1.zbw/10012901885
Saved in:
Cover Image
Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements
Omer, Thomas C. - 2019
This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements. Using network analysis, we examine multiple dimensions of connectedness and find that, after controlling for...
Persistent link: https://ebtypo.dmz1.zbw/10012905057
Saved in:
Cover Image
Who is Audited? Experimental Study of Rule-Based Tax Auditing
Kamijo, Yoshio - 2019
We employed a game-theoretic framework to formulate and analyze a number of tax audit rules, especially the lowest income reporter audited rule. We explicitly considered the auditor's resource constraint to choose one target from a continuous type of taxpayer. We then tested the theoretical...
Persistent link: https://ebtypo.dmz1.zbw/10012860962
Saved in:
Cover Image
The Effects of Shared-opinion Audit Reports on Perceptions of Audit Quality
Yang, Yan-Jie - 2019
We examine how capital market investors perceive the shared-opinion audit report (SOAR). Using earnings response coefficients (ERCs) to proxy for investors' perceptions of audit quality, we observe negative earnings surprise when the SOAR is announced as compared to unqualified audit opinions....
Persistent link: https://ebtypo.dmz1.zbw/10012865402
Saved in:
Cover Image
International Standards on Auditing (ISAs) : IDW Textausgabe Englisch - Deutsch
Institut der Wirtschaftsprüfer in Deutschland - 2021 - 2., aktualisierte Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012435458
Saved in:
Cover Image
Key audit matters reports in China : their descriptions and implications of audit quality
Zeng, Yasmin; Zhang, Joseph H.; Zhang, Junsheng; Zhang, … - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 167-192
Persistent link: https://ebtypo.dmz1.zbw/10012695087
Saved in:
Cover Image
Determinants and consequence of critical audit matter disclosure : early evidence
Luo, Yan - In: International journal of disclosure and governance 18 (2021) 4, pp. 336-345
Persistent link: https://ebtypo.dmz1.zbw/10012666844
Saved in:
Cover Image
Accounting & auditing research : tools & strategies
Weirich, Thomas R.; Pearson, Thomas C.; Churyk, Natalie T. - 2021 - Tenth edition
"Today's accounting professionals, like other professionals, are witnessing a major transformation due to changes in the law, services, and technologies, and an ever-increasing number of professional standards. In the altered accounting and auditing landscape brought about by these dramatic...
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012216215
Saved in:
Cover Image
Rechnungslegung und Finanzierung der Krankenhäuser : Rechnungslegung und Controlling der Krankenhäuser : alle Ebenen und Teilbereiche des Rechnungswesens der Krankenhäuser in einem...
Graumann, Mathias - 2021 - 4., aktualisierte Auflage
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012288436
Saved in:
Cover Image
Energy audits : theoretical examination and modeling of energy audits
Krutwig, Michael; Tanţău, Adrian Dumitru - 2021
Preview
Preview
Persistent link: https://ebtypo.dmz1.zbw/10012429506
Saved in:
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • Next
  • Last
A service of the
zbw
  • Sitemap
  • Contact us
  • Imprint
  • Privacy

Loading...