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  • Search: subject_exact:"Abschlussprüfung"
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Year of publication
Subject
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Jahresabschlussprüfung 2,663 Financial statement audit 2,657 Wirtschaftsprüfung 1,666 Financial audit 1,640 Deutschland 628 Germany 596 Dienstleistungsqualität 563 Service quality 563 Abschlussprüfung 320 Corporate Governance 275 Corporate governance 259 Jahresabschluss 224 Rechnungswesen 209 Financial statement 204 audit quality 184 Accounting 178 Theorie 167 Theory 167 Risikomanagement 164 Risk management 159 Honorar 154 Reporting 154 Berichtswesen 153 Fee (Remuneration) 153 Qualitätsmanagement 153 Interne Revision 151 Internal audit 150 Quality management 149 Abschlussprüferrecht 138 Audit regulation 138 Internes Kontrollsystem 137 Internal control 133 USA 116 Audit quality 112 United States 110 Fraud 108 Bilanzrecht 105 Accounting law 104 Bilanzpolitik 104 Accounting policy 103
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Online availability
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Undetermined 883 Free 458 CC license 71
Type of publication
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Article 1,985 Book / Working Paper 963 Journal 23 Database 1
Subcategories
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Article in journal 1,645 Book section 321 Working paper 56 Textbook 48 Proceedings 44 Case study 27 Handbook 25 Government document 10 Guidebook 9 Law 5 Reference work 4 Glossary included 2 Literature review 2 Introduction 1 Statistics 1
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Language
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English 1,735 German 1,195 Undetermined 32 Polish 10 Russian 6 French 4 Romanian 3 Italian 1 Dutch 1
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Author
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Grundmann, Wolfgang 45 Quick, Reiner 40 Rathner, Rudolf 34 Ruhnke, Klaus 31 Velte, Patrick 31 Marten, Kai-Uwe 21 Fischer, Olaf 18 Baetge, Jörg 17 Vasarhelyi, Miklos A. 17 Wünsche, Manfred 14 Freidank, Carl-Christian 13 Lenz, Hansrudi 13 Wolz, Matthias 13 Graumann, Mathias 11 Hargie, Owen 11 Knechel, W. Robert 11 Zwirner, Christian 11 Eulerich, Marc 10 Hay, David 10 Niemi, Lasse 10 Omer, Thomas C. 10 Pittman, Jeffrey A. 10 Tourish, Dennis 10 Zülch, Henning 10 Böcking, Hans-Joachim 9 Köhler, Annette G. 9 Lück, Wolfgang 9 Michas, Paul N. 9 Vanstraelen, Ann 9 Kirsch, Hans-Jürgen 8 Masli, Adi 8 Möller, Manuela 8 Naumann, Klaus-Peter 8 Peemöller, Volker H. 8 Petersen, Karl 8 Stefani, Ulrike 8 Christensen, Brant E. 7 Ewert, Ralf 7 Francis, Jere R. 7 Gul, Ferdinand A. 7
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Institution
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Institut der Wirtschaftsprüfer in Deutschland 18 IDW-Verlag 8 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 6 Springer Fachmedien Wiesbaden 6 Verlag Dr. Kovač 6 NWB Verlag 5 Deggendorfer Forum zur Digitalen Datenanalyse 2 Erich Schmidt Verlag 2 European Innovation Council and SMEs Executive Agency 2 Europäische Kommission 2 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 2 Friedrich-Schiller-Universität Jena 2 Hamburg / Rechnungshof 2 Institute of Chartered Financial Analysts of India 2 OECD 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 Duisburg-Essen 2 Universität Heidelberg 2 Universität Ulm 2 Uniwersytet Ekonomiczny w Katowicach 2 Westfälische Wilhelms-Universität Münster / Institut für Revisionswesen 2 epubli GmbH 2 AMACOM 1 American Institute of Certified Public Accountants / Committee on Investment Companies 1 Arbeitskreis Abschlussprüfung und Corporate Governance 1 Auditing Research Symposium 1 Australien / Auditor General 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 Chambre de commerce et d'industrie de Paris 1 Chartered Institute of Management Accountants 1
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Published in...
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WPg : Kompetenz schafft Vertrauen 158 Auditing : a journal of practice & theory 71 SpringerLink / Bücher 69 International journal of auditing : IJA 63 Managerial auditing journal 58 Accounting horizons : a quarterly publication of the American Accounting Association 46 The accounting review : a publication of the American Accounting Association 46 Prüfungstraining für Bankkaufleute 35 Springer eBook Collection / Business and Economics 28 Betriebswirtschaftliche Forschung und Praxis : BFuP 26 Der Betrieb 26 IRZ : Zeitschrift für internationale Rechnungslegung 25 Journal of emerging technologies in Accounting 24 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 22 Cogent business & management 20 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 19 International journal of accounting, auditing and performance evaluation : IJAAPE 17 Journal of accounting and public policy 17 Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton 17 Springer eBook Collection 17 Advances in accounting : a research annual 16 Auditing organizational communication : a handbook of research, theory and practice 16 Contemporary accounting research : the journal of the Canadian Academic Accounting Association 15 The journal of corporate accounting & finance 15 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 13 The European accounting review 13 Accounting and finance 12 Behavioral research in accounting 12 Europäische Hochschulschriften / 5 12 Issues in accounting education 12 RWZ aktuell : Recht & Rechnungswesen 12 Review of accounting studies 12 International journal of disclosure and governance 11 Journal of accounting education 11 Journal of applied accounting research 11 Journal of international accounting auditing & taxation 11 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 11 Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis 11 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 10 Die Unternehmung : Swiss journal of business research and practice ; Organ der Schweizerischen Gesellschaft für Betriebswirtschaft (SGB) 10
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Source
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ECONIS (ZBW) 2,903 USB Cologne (EcoSocSci) 62 EconStor 3 USB Cologne (business full texts) 2 RePEc 2
Showing 1 - 50 of 2,787
 
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The transformative impact of blockchain on accounting systems auditing : a systematic literature review of data integrity, decentralization, and accountability
Gamboa-Cruzado, Javier; Loayza-Zarate, Erik; … - 2026
Digital transformation has increased interest in the use of blockchain in Accounting Systems Auditing because of its potential to strengthen data integrity, decentralized validation, traceability, and accountability. However, the available evidence remains fragmented across technical,...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016071132
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Consequences of undisclosed control problems : evidence from audit fees, reporting lags and auditor changes
Barua, Abhijit; Chung, Silver; Tian, Tian - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610729
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Certification bodies' interpretation and application of the ISO 19011 audit process guidelines
Sepeng, Thembekile Debora; Lourens, Ann; Van der Merwe, … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015202665
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Stakeholder activities in PCAOB audit standard setting : a manual content analysis of comment letter submissions
Yang, Xiaoshuai; Zhang, Joseph H. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610778
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Audit partner narcissism and audit reports readability : evidence from lead and review audit partners
Rajabalizadeh, Javad; Schadewitz, Hannu - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015207203
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The potential effects of auditor rotation : consideration of both pre- and postrotation periods in the Chinese setting
Liu, Hui; Cullinan, Charles P.; Wang, Jiongzhi; Zhang, … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610910
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The implementation of the KAM reforms in Saudi Arabia : stakeholder perspectives on the audit expectations gap
Al Qahtani, Saeed; Duc Hong Thi Phan; Kend, Michael; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015375222
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Quality Improvement and Audit in Dentistry
Günhan, Rhona; Stark, Cameron - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616320
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Auditor reputation, audit report lag and audit fees : an empirical study in Thailand
Muhammad Syukur; Alfarago, Dio; Damayanti, Riska - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640523
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The consequences of expanded audit reports for small and risky companies
Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015376052
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Audit committee chairs' narcissism and audit quality
Huang, Rui; Liu, Yanran; Li, Xiang - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644483
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Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"
Jedidi, Imen; Humphrey, Christopher - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337376
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Capital market effects of simultaneous audit partner rotations : evidence from China
Guo, Yingwen; He, Li Jen; Lohwasser, Eric R.; Weng, … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015667235
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Fresh-look effect of audit firm and audit partner rotations? : evidence from European key audit matters
Federsel, Florian Philipp - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015337398
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Audit report lag and key audit matters in Australia
Rahaman, Md Mustafizur; Bhuiyan, Md. Borhan Uddin - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015463855
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Uncovering the role of audit quality in firms' financial reports : the timeliness factor
Lawal, Rashida; Dandago, Kabiru Isa - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015519910
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Are auditors insulated to positive client news? : evidence from audit fees and going-concern opinions
Huang, Ting-Chiao; Lin, Yi-Hung; Chai, Daniel; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015467665
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Zapped by an electrical services company? : A vendor audit case study
Albritton, Bonnie R.; Roybal, Rick; Vega, Jose; Webb, … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073825
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The Economics of U.S. multinational group audits : evidence from PCAOB data
Downey, Denise Hanes; Kitto, Andrew R.; Bedard, Jean C. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073437
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The effect of changes in internal control systems on audit risk
Olbrich, Justus - 2025
Internal control weaknesses influence audit fees and audit risk, making their remediation a crucial aspect of corporate governance. While prior research focuses on auditors, this study examines the corporate perspective, analyzing how the remediation of internal control weaknesses affects audit...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453363
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Moderating effect of sustainable innovation on internal audit effectiveness and sustainability auditing practices : evidence from Libya's public sector
Masoud, Najeb - 2025
This study aims to investigate how sustainable innovation (SI) influences the relationship between internal audit effectiveness (IAE) and sustainability auditing (SA) practices in Libya's public sector, providing valuable insights into its implications for public finance governance and financial...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015435851
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"Back to Basics" : exercises to teach auditing fundamentals
Andiola, Lindsay M.; Aghazadeh, Sanaz; Dennis, Sean A.; … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073501
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Challenges in global group audits : evidence from component audit leaders
Gold, Anna; Trotman, Andrew J. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063392
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Female lead auditors, audit fees, and audit quality
Jérôme, Tiphaine; Poretti, Cédric; Schatt, Alain - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015436310
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The auditing game : the dark side of the private provision of a public good
Ehrmann, Thomas; Prinz, Aloys - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015437375
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Caring for the community : the effects of client civic benefit on auditors' stakeholder prioritizations and audit judgments
Knutson, Macy J.; Stefaniak, Chad M.; Brown, Timothy J. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063396
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Methods of auditing cash at the enterprise
Bondarenko, Natalya - 2025
The relevance of the topic was due to the fact that in the context of economic instability, cash audit is becoming a key tool for monitoring the effectiveness of enterprise financial resources management, given their high liquidity and complexity of accounting. The aim of the study was to...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438723
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Recent advancements in auditing : theory, practice, and innovation
2026
PART 1 - ABOUT ACCOUNTING AND AUDIT RESEARCHERS’ PLATFORM (MUDEP) AND ASSURANCE SERVICES ASSOCIATION (GHD): CHAPTER 1: Introduction - An Innovative Dual Structure for Academic Engagement in Accounting: The Association-and-Platform Model -- CHAPTER 2: In Memoriam: The Scholarly Legacy of Mehmet...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015591866
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Do audit reports really matter? : The case of BDO's audit of AmTrust
Keyser, John D.; Sheu, Robert J.; Skomra, Piotr A. - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016073779
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Analysis of non-English key audit matters : do key audit matters influence investor sentiment?
Weerapong Kitiwong; Erboon Ekasingh; Naruanard Sarapaivanich - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015439486
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How sustainability audits impact audit effort choices
Klösch, Martin; Kasmanhuber, Anna - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458393
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Nonaudit services and governmental financial reporting quality, audit quality, and audit efficiency : evidence from the North Carolina municipal audit market
Yebba, Alfred A.; Elder, Randal J.; Lulseged, Ayalew - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085422
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Companies' auditor selection processes : a framework and systematic literature review
Hardies, Kris; Vandennieuwenhuysen, Jonas; Hoang, Kris; … - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085430
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India IP SME Helpdesk : IP auditing questionnaire
2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015429490
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India IP SME Helpdesk : IP auditing questionnaire
2025
Book / Working Paper
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Audit alchemy : small teams, big impact - a guide to internal audit excellence
Das, Sandeep - 2026 - First edition
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015634443
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Does gender matter in audit? : evidence on earnings management and audit delay from Croatia
Šušak, Toni; Stapić, Ivana - 2025
Background: There is an expanding body of research on the relationship between auditor gender and earnings management, based on the assumption that female auditors possess specific innate characteristics relevant to external audit quality. Objectives: To further existing knowledge, this study...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015561609
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Big data analytics-based auditing adoption in public sector : Indonesian evidence
Saud, Ilham Maulana; Sofyani, Hafiez; Utami, Tiyas Puji; … - 2025
This research investigates the key determinants that drive auditors' intentions to adopt big data analytics (BDA) technology in audit practices in the public sector with a focus on the Indonesian Supreme Audit Agency (SAA). This research also examines the effect of adopting the BDA technique in...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607746
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When and how is audit partner identity informative? : Evidence from analyst forecast revisions and audit partner quality
Zhao, Menghe; Wilson, Mark - 2026
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016085438
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Enhancing audit quality dynamics : unveiling the impact of profitability, audit report lag, audit tenure, and auditee company size
Kalbuana, Nawang; Taqi, Muhamad; Uzliawati, Lia; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609429
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Natural language processing-based analysis of key audit matters in the audit reports of Japanese< listed companies : an empirical study on automated classification of audit areas, semantic similarity, and disclosure content anagement
Doi, Nobushige; Nobuta, Yusuke; Mizuno, Takeshi - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015549341
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The opportunity for partner industry knowledge sharing within audit offices and audit quality
Michas, Paul N.; Russomanno, Dan; Zhao, Meiling - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015554064
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The determinants of the relationship between auditor tenure and audit report lag : evidence from an emerging market
Abouelela, Osama; Diab, Ahmed; Saleh, Safaa - 2025
One important factor for those who use financial reports to make decisions is the timing of an audit report's distribution in the capital markets. The effectiveness of capital markets may suffer from protracted delays in the release of the audit report. In this context, this study investigates...
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Internal auditing in public administration (hellenic court of audit) according to the international standards on auditing : the abrogation of preventive control and the budgetary independence
Nteka, Nikoletta; Zalimidou, Elisabeth - 2025
This study investigates the evolution of internal auditing within the Greek public administration, with a specific focus on Local Self-Government Institutions (LSGIs) and the role of the Hellenic Court of Audit. It examines the transition from traditional preventive financial control toward a...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625974
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Doing more with less : mismatch-based risk-limiting audits
Ek, Alexander; Blom, Michelle; Stark, Philip B.; … - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015650565
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Identifying going concern audit opinions using supervised machine learning
Hedback, Dennis - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015475559
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Availability of AI tools and their effect on the auditing process
Robert, Jens; Schöndube-Pirchegger, Barbara - 2025
In this paper we model the interaction between an auditor and a client firm. The client firm’s manager can either report truthfully or commit fraud. The auditor needs to plan a two stage audit that allows to detect fraud. In the first stage an AI tool is employed that provides a signal about...
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The direct effect of the international standard on auditing : 701 requirements on audit profession concerning the reimbursement costs : case study of Jordanian finance industry
Alharasis, Esraa Esam - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015402882
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Refusing to play the game? : junior auditors and a standpoint perspective on audit quality in a Big-4 accounting firm
Brackley, James; Channuntapipat, Charika; Gebreiter, Florian - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061649
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The impact of financial risk on boilerplate of key audit matters : evidence from China
Wang, Qi; Zhang, Lin; Ma, Qianqun; Wu, Chong - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015056831
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Auditing with a chance of whistleblowing
Nan, Lin; Tang, Chao; Ye, Minlei - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015546544
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