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Year of publication
Subject
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Auditing standards 269 Prüfungsstandards 247 Wirtschaftsprüfung 144 Financial audit 142 Jahresabschlussprüfung 68 Deutschland 66 Financial statement audit 66 Germany 64 Standardisierung 41 Standardization 41 Welt 40 World 40 auditing standards 33 USA 30 United States 30 IFRS 27 Dienstleistungsqualität 25 Service quality 25 Accounting standards 21 Bilanzierungsgrundsätze 21 Jahresabschluss 17 Accounting 16 Financial statement 16 International 16 Rechnungswesen 16 Corporate Governance 15 Corporate governance 14 Theorie 14 Theory 14 Abschlussprüferrecht 13 Accounting law 13 Audit regulation 13 Bilanzrecht 13 Firm valuation 12 Internal control 12 Internes Kontrollsystem 12 KMU 12 Risikomanagement 12 SME 12 Unternehmensbewertung 12
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Online availability
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Undetermined 66 Free 37
Type of publication
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Article 169 Book / Working Paper 124 Journal 3 Other 1
Type of publication (narrower categories)
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Article in journal 100 Aufsatz in Zeitschrift 100 Aufsatz im Buch 39 Book section 39 Graue Literatur 23 Hochschulschrift 23 Non-commercial literature 23 Thesis 21 Collection of articles of several authors 12 Sammelwerk 12 Lehrbuch 11 Textbook 10 Arbeitspapier 5 Aufsatzsammlung 5 Working Paper 5 Amtsdruckschrift 4 Collection of articles written by one author 4 Conference paper 4 Government document 4 Handbook 4 Handbuch 4 Konferenzbeitrag 4 Konferenzschrift 4 Sammlung 4 Case study 3 Conference proceedings 3 Fallstudie 3 Accompanied by computer file 2 Bibliografie enthalten 2 Bibliography included 2 Elektronischer Datenträger als Beilage 2 Glossar enthalten 2 Glossary included 2 Kommentar 2 Mehrbändiges Werk 2 Multi-volume publication 2 Elektronischer Datenträger 1 Festschrift 1 Formularsammlung 1 Gesetz 1
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Language
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English 164 German 101 Undetermined 36 French 2 Polish 1 Spanish 1 Turkish 1
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Author
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Ye, Minlei 7 Simunic, Dan A. 5 Zhang, Ping 5 Groß, Paul J. 4 Ruhnke, Klaus 4 Severus, Julia 4 Steckel, Rudolf 4 Bertl, Romuald 3 Egger, Anton 3 Gerardino, Maria Paula 3 Hass, Susan 3 Litschig, Stephan 3 Pomeranz, Dina 3 Samer, Helmut 3 Schmidt, Stefan 3 Smieliauskas, Wally 3 Street, Donna L. 3 Amen, Matthias 2 Asthana, Sharad 2 Baetge, Jörg 2 Bagshaw, Katharine 2 Baldauf, Julia 2 Balsam, Steven 2 Biedma-López, Estibaliz 2 Botzem, Sebastian 2 Burnaby, Priscilla 2 Butler, Stephen A. 2 Cahill, Lawrence B. 2 Callao, Susana 2 Carballo, Enrique Ortega 2 Carley, Alvin 2 Carrera, Nieves 2 Casey, William M. 2 Chan, David Y. 2 Chavez, Salvador Ruiz de 2 Chiu, Victoria 2 Choi, Frederick D. S. 2 Cocina, Javier 2 Cormier, Denis 2 DaDalt, Peter J. 2
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Institution
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Institut der Wirtschaftsprüfer in Deutschland 10 Inter-American Development Bank 4 USA / Government Accountability Office 3 American Institute of Certified Public Accountants 2 Deggendorfer Forum zur digitalen Datenanalyse 2 Erich-Schmidt-Verlag <Berlin> 2 IDW-Verlag 2 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 2 Springer Fachmedien Wiesbaden 2 Springer International Publishing 2 World Bank 2 American Institute of Certified Public Accountants / Special Committee on Financial Reporting 1 Basel Committee on Banking Supervision 1 Deutsches Aktieninstitut 1 Münsterisches Tagesgespräch <25, 2009, Münster (Westf)> 1 National Bureau of Economic Research 1 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 1 USA / General Accounting Office 1 Université Paris-Dauphine (Paris IX) 1 Uniwersytet Ekonomiczny w Katowicach 1 Yalova Üniversitesi / İktisadi ve İdari Bilimler Fakültesi 1
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Published in...
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Managerial Auditing Journal 12 International journal of auditing : IJA 9 WPg : Kompetenz schafft Vertrauen 7 International Journal of Accounting, Auditing and Performance Evaluation 6 Accounting horizons : a quarterly publication of the American Accounting Association 4 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 4 SpringerLink / Bücher 4 The journal of corporate accounting & finance 4 Fachbuch Rechnungswesen 3 International Journal of Critical Accounting 3 International journal of economics and accounting : IJEA 3 Journal of business ethics : JOBE 3 Zeitschrift für das gesamte Genossenschaftswesen : ZfgG 3 Accounting and Auditing Assessment 2 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 2 African journal of accounting, auditing and finance : AJAAF 2 Besonderheiten der Bewertung von Unternehmensteilen sowie von kleinen und mittleren Unternehmen : Vorträge und Diskussionen zum 21. Münsterischen Tagesgespräch des Münsteraner Gesprächskreises Rechnungslegung und Prüfung e.V. am 13. Mai 2005 2 DUV / Wirtschaftswissenschaft 2 EBS-Forschung : Schriftenreihe der European Business School, Schloß Reichartshausen 2 GoBD und Big Data : neue Herausforderungen für die digitale Datenanalyse 2 IDB Publications (Books) 2 IDB Publications (Working Papers) 2 Journal of accounting and public policy 2 KSI : Krisen-, Sanierungs- und Insolvenzberatung ; Wirtschaft, Recht, Steuern 2 Kritisches zu Rechnungslegung und Unternehmensbesteuerung : Festschrift zur Vollendung des 65. Lebensjahres von Theodor Siegel 2 Managerial auditing journal 2 Orac-Wirtschaftsskripten / Rechnungswesen 2 ProQuest Ebook Central 2 SpringerBriefs in Accounting 2 The accounting review : a publication of the American Accounting Association 2 Vom BiRiLiG zum BilMoG : eine Standortbestimmung der Bilanzierung und Prüfung in Deutschland ; Beiträge und Diskussionen zum 25. Münsterischen Tagesgespräch des Münsteraner Gesprächskreises Rechnungslegung und Prüfung e.V. am 15. Mai 2009 2 Wirtschaftsprüfer-Jahrbuch 2 Wirtschaftsprüfung und Unternehmensüberwachung : Festschrift für Prof. Dr. Dr. h.c. Wolfgang Lück 2 World Bank E-Library Archive 2 Abacus : a journal of accounting, finance and business studies 1 Accounting & taxation : AT 1 Accounting Research Journal 1 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 1 Accounting and the public interest 1 Accounting research journal 1
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Source
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ECONIS (ZBW) 260 RePEc 34 BASE 2 USB Cologne (EcoSocSci) 1
Showing 1 - 50 of 297
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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
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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
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Las salvedades en auditoría pública : responsabilidades tras la COVID-19 y su influencia en las cuentas anuales de las administraciones
Arias Rodríguez, Antonio; Riera López, Marta - In: Presupuesto y gasto público (2021) 103, pp. 119-134
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Components constituting the audit expectation gap : the Vietnamese case
Dang Anh Tuan; Dung Khanh Ngoc Nguyen - In: Journal of Asian finance, economics and business : JAFEB 8 (2021) 1, pp. 363-373
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The development of auditing standards at the PCAOB and related audit practitioner input
Williams, L. Tyler; Wilder, W. Mark - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 145-165
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Environmental disclosure : critical issues and new trends
Lepore, Luigi; Pisano, Sabrina - 2023
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Proposed international standard on auditing financial statements of less complex entities : IAASB IAAER roundtables : breakout 1 authority and groups
Nieuw Amerongen, C (Niels) M. van; Duits, Hans B.; … - In: Journal of international financial management & accounting 34 (2023) 1, pp. 5-35
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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
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Audit professional scepticism and the classics : does pyrrhonism serve the practitioner?
Van Peursem, Karen A. - In: International journal of economics and accounting : IJEA 9 (2020) 4, pp. 294-314
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Accounting and auditing standards for Islamic financial institutions
Mohd. Ma'sum Billah - 2022
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External auditors' reliance on the internal audit functions and audit fees
Albawwat, Ibrahim Emair - In: Global business & economics review 26 (2022) 4, pp. 436-456
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The effects of self-esteem and perspective-taking on group auditor's review actions
Borkus, Ayla M.; Boer, Hielke D. de; Brenk, Herman van; … - In: International journal of auditing : IJA 26 (2022) 2, pp. 61-77
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Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world
Elmghaamez, Ibrahim K.; Elmagrhi, Mohamed H. - In: International journal of auditing : IJA 26 (2022) 2, pp. 212-239
Persistent link: https://ebtypo.dmz1.zbw/10013184335
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Using more effective instructional verbs to elevate auditors' professional scepticism
Stepankova, Sarka; Harding, Noel; Mayorga, Diane M.; … - In: International journal of auditing : IJA 26 (2022) 2, pp. 240-251
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Professonal skepticism : standardsetters' responsiveness to stakeholder comment letters
Pinello, Arianna S.; Volkan, Ara G.; Amone, Mark; … - In: Accounting & taxation : AT 14 (2022) 1, pp. 57-74
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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....
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Auditing standards, professional judgment, and audit quality
Gao, Pingyang; Zhang, Gaoqing - In: The accounting review : a publication of the American … 94 (2019) 6, pp. 201-225
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International Standards on Auditing (ISAs) : IDW Textausgabe Englisch - Deutsch
Institut der Wirtschaftsprüfer in Deutschland - 2021 - 2., aktualisierte Auflage
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Principles of international auditing and assurance
Hayes, Rick Stephan; Wallage, Philip; Eimers, Peter - 2021 - 4th edition
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Agile auditing : fundamentals and applications
Catlin, Raven; Watkins, Ceciliana - 2021
"Audits are laden with performance problems that cause delays in completing audit work and delivering valuable information to audit clients and stakeholders. Agile is a topic of discussion in many disciplines especially for software development and is just starting to find its way to audit....
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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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Big 4 auditors and audit quality in non-listed companies : empirical evidence from Italy
Matonti, Gaetano - 2018
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Persistent link: https://ebtypo.dmz1.zbw/10012238510
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Economic analysis of prodosed PCAOB standards : finding a path forward
Nolder, Christine; Palmrose, Zoe-Vonna - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 183-200
Persistent link: https://ebtypo.dmz1.zbw/10011910564
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Can Audits Backfire? Evidence from Public Procurement in Chile
Gerardino, Maria Paula - 2017
Audits are generally intended to monitor compliance with existing rules. However, audits can also create unintended impacts and incentives through the specific protocol by which they are executed. In particular, audits can discourage the use of complex administrative procedures with more rules...
Persistent link: https://ebtypo.dmz1.zbw/10012453735
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
World Bank - 2017
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of...
Persistent link: https://ebtypo.dmz1.zbw/10012248295
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.1 Financial Reporting Standards Analysis
World Bank - 2017
The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries seeking to improve their business environment to attract...
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Can audits backfire? : evidence from public procurement in Chile
Gerardino, Maria Paula; Litschig, Stephan; Pomeranz, Dina - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011770319
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Can audits backfire? : evidence from public procurement in Chile
Gerardino, Maria Paula; Litschig, Stephan; Pomeranz, Dina - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011821219
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Diamond Foods, Inc. : a comprehensive case in financial auditing
Gujarathi, Mahendra R. - In: Issues in accounting education 32 (2017) 1, pp. 95-112
Persistent link: https://ebtypo.dmz1.zbw/10011687285
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Engagement partners participating in auditing standard setting and audit quality
Wu, TsingZai C.; Huang, Hua Wei; Yu, Chun-Chan; Wu, … - In: Asia-Pacific journal of accounting & economics : … 27 (2020) 5, pp. 591-611
Persistent link: https://ebtypo.dmz1.zbw/10012286226
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The new yellow book : government auditing standards
Meyer, Rebecca A. - American Institute of Certified Public Accountants - 2020
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Persistent link: https://ebtypo.dmz1.zbw/10012519265
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Key audit matters and their implications for the audit environment
Botes, Vida; Low, Mary; Sutton, Aleena - In: International journal of economics and accounting : IJEA 9 (2020) 4, pp. 374-396
Persistent link: https://ebtypo.dmz1.zbw/10012508268
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Reporting non-GAAP financial measures : a theoretical and empirical analysis in Europe
Moscariello, Nicola (ed.); Pizzo, Michele (ed.) - 2020
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The design, implementation, and audit of occupational health and safety management systems
McKinnon, Ron C. - 2020
"The Design, Implementation, and Audit of Occupational Health and Safety Management Systems describes some of the elements that constitute an SMS, the implementation process, and the auditing of the conformance to standards. It covers more than 60 processes, programs, or standards of a system,...
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Persistent link: https://ebtypo.dmz1.zbw/10012204693
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IDW-Prüfungsstandards, IDW-Stellungnahmen zur Rechnungslegung
Institut der Wirtschaftsprüfer in Deutschland - Düsseldorf : IDW-Verl. - Ausg. 2003-Ausgabe 2018/2019 ; damit Erscheinen eingestellt
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Evidence-based policymaking in auditing regulation : an historical analysis of academic research citation in PCAOB standard-setting practices
Kathleen Harris, M.; Tyler Williams, L. - In: Journal of accounting and public policy 38 (2019) 3, pp. 238-251
Persistent link: https://ebtypo.dmz1.zbw/10012154295
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Public sector accounting, auditing and control in South Eastern Europe
Vašiček, Vesna (ed.); Roje, Gorana (ed.) - 2019
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Audit education in the Polytechnic Institute of Cávado and Ave and the audit expectation gap
Serra, Sara; Gomes, Patrícia; Silva, Cristiana - In: Organizational auditing and assurance in the digital age, (pp. 51-69). 2019
Persistent link: https://ebtypo.dmz1.zbw/10011979174
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Audit education role in decreasing the expectation gap
Fulop, Melinda Timea; Tiron-Tudor, Adriana; Cordos, … - In: Journal of education for business 94 (2019) 5, pp. 306-313
Persistent link: https://ebtypo.dmz1.zbw/10012201230
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Journal of accounting, finance and auditing studies
Yalova Üniversitesi / İktisadi ve İdari Bilimler … - [2015]-: Yalova, Turkey : Yalova University, Faculty of … - Volume: 1, issue: 1 (2015)-
Persistent link: https://ebtypo.dmz1.zbw/10011492327
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The Joint Effects of Multiple Legal System Characteristics on Auditing Standards and Auditor Behavior
Simunic, Dan A. - 2015
This paper derives the impacts of legal system characteristics and auditing standards on auditor behavior (audit quality), and analyzes the determination of optimal auditing standards under different legal regimes. Legal regimes are characterized by differences in the uncertainty concerning the...
Persistent link: https://ebtypo.dmz1.zbw/10013035474
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Smart auditing : innovative compliance checking in customs controls
Bukhsh, Faiza - 2015
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Persistent link: https://ebtypo.dmz1.zbw/10011372794
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Audit quality, auditing standards, and legal regimes : implications for international auditing standards
Simunic, Dan A.; Ye, Minlei; Zhang, Ping - In: Journal of international accounting research 14 (2015) 2, pp. 221-234
Persistent link: https://ebtypo.dmz1.zbw/10011429476
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Consequences of Big Data and formalization on accounting and auditing standards
Krahel, John Peter; Titera, William R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 409-422
Persistent link: https://ebtypo.dmz1.zbw/10011304148
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Eignung der ISA für die Übernahme in europäisches Recht unter besonderer Berücksichtigung ihrer verhältnismäßigen Anwendbarkeit bei der Prüfung von Abschlüssen kleinerer Unternehme...
Eulner, Viola - 2014
Persistent link: https://ebtypo.dmz1.zbw/10010508176
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Essays on the discrete choice model : application and extension
Zhu, Aiyong - 2014
Persistent link: https://ebtypo.dmz1.zbw/10010399556
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The PCAOB's role in past and future economic crises
Teixeira, Christian - In: International journal of economics and accounting : IJEA 5 (2014) 4, pp. 320-335
Persistent link: https://ebtypo.dmz1.zbw/10011347635
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A Practical Guide to UK Accounting and Auditing Standards
Collings, Steve - 2018
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Persistent link: https://ebtypo.dmz1.zbw/10013042755
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Kommentar International Standards on Auditing : The Risks of Material Misstatement - Das Aufklärungsmodell des ISA 315
Krommes, Werner - 2018
Der Kommentar ist das erste Werk im deutschsprachigen Raum, das dem Leser ein Verständnis für die zentrale Rolle des ISA 315 vermittelt und ihn zugleich mit der Zielsetzung der „International Standards on Auditing“ vertraut macht. Gemessen am Gewicht nicht entdeckter Unregelmäßigkeiten...
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