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  • Search: subject_exact:"Auditor's report"
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Year of publication
Subject
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Bestätigungsvermerk 74 Auditor's report 68 Wirtschaftsprüfung 40 Financial audit 39 Jahresabschlussprüfung 36 Financial statement audit 35 USA 14 United States 14 Deutschland 13 Germany 12 auditor's report 12 Abschlussprüferrecht 7 Audit regulation 7 Financial statement 7 Fortführungsprinzip 7 Going concern 7 Jahresabschluss 7 Theorie 7 Theory 7 EU countries 6 EU-Staaten 6 IFRS 6 Confidence 5 Haftung 5 Liability 5 Vertrauen 5 Austria 4 Berichtswesen 4 Corporate Governance 4 Corporate governance 4 Debt financing 4 Dienstleistungsqualität 4 Empirical method 4 Empirische Methode 4 Fremdkapital 4 Interest rate 4 Internal control 4 Internes Kontrollsystem 4 Private sector 4 Privatwirtschaft 4
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Online availability
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Free 14 Undetermined 14
Type of publication
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Article 65 Book / Working Paper 26 Journal 1
Type of publication (narrower categories)
All
Article in journal 49 Aufsatz in Zeitschrift 49 Aufsatz im Buch 10 Book section 10 Hochschulschrift 10 Graue Literatur 5 Non-commercial literature 5 Thesis 5 Arbeitspapier 3 Working Paper 3 Dissertation u.a. Prüfungsschriften 2 Amtliche Publikation 1 Amtsdruckschrift 1 Annual report 1 Article 1 Bibliografie enthalten 1 Bibliography included 1 Case study 1 Collection of articles of several authors 1 Commentary 1 Conference paper 1 Conference proceedings 1 Fallstudie 1 Government document 1 Guidebook 1 Jahresbericht 1 Karte 1 Kommentar 1 Konferenzbeitrag 1 Konferenzschrift 1 Mehrbändiges Werk 1 Multi-volume publication 1 Ratgeber 1 Sammelwerk 1
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Language
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English 57 German 30 Undetermined 5 Dutch 1
Author
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Cassar, Gavin 3 Erle, Bernd 3 Asbahr, Karsten 2 Baldauf, Julia 2 Franzoni, Luigi A. 2 Minnis, Michael 2 Pasko, Oleh 2 Peters, Gary F. 2 Robertson, Jesse C. 2 Severus, Julia 2 Steckel, Rudolf 2 Steller, Marcel 2 Abbou, Aziz 1 Ade, Benjamin 1 Agoglia, Christopher P. 1 Aljaaidi, Khaled Salmen 1 Altmann, Michael 1 Amernic, Joel 1 Aqel, Saher 1 Arndt, Peter 1 Asare, Stephen Kwaku 1 Bernhardt, Inga 1 Bode, Ries 1 Breit, Harald 1 Brousseau, Carl 1 Bédard, Jean 1 Böcking, Hans-Joachim 1 Caster, Paul 1 Cereola, Sandra J. 1 Chen, Kevin C. W. 1 Chen, Peter F. 1 Chengabroyan, Chelven 1 Chytis, Evangelos 1 Craig, Russell 1 Crucean, Andreea Claudia 1 Czernkowski, Robert 1 Dando, Nicole 1 Danielsen, Bartley R. 1 Daugherty, Brian E. 1 Diaz, Michelle Chandler 1
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Institution
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Bonner Europa-Symposion <12, 2000, Bonn> 1 Europäische Union / Finanzstabilisierungsfazilität 1 Institut der Wirtschaftsprüfer in Deutschland 1 Niedersachsen / Ministerium für Soziales, Frauen, Familie und Gesundheit 1 Rijksuniversiteit Gent / Faculteit Economie en Bedrijfskunde 1 Springer Fachmedien Wiesbaden 1
Published in...
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International journal of auditing : IJA 5 RWZ aktuell : Recht & Rechnungswesen 4 Accounting and Finance 3 Advances in accounting : a research annual 3 Journal of accounting research 3 Auditing : a journal of practice & theory 2 Auditing and Accounting Studies 2 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 2 International journal of disclosure and governance 2 Journal of accounting and public policy 2 Managerial auditing journal 2 WPg : Kompetenz schafft Vertrauen 2 Abacus : a journal of accounting, finance and business studies 1 Accounting in Europe 1 Acta Universitatis Danubius / Oeconomica 1 Aktuelle Entwicklungslinien in der Finanzwirtschaft ; Teil 2 1 Asian journal of business and accounting : AJBA 1 Betriebswirtschaftliche Forschung und Praxis : BFuP 1 Der Betrieb 1 Der Jahresabschluss als besondere Herausforderung : Zeit für eine Nachlese zur Finanzkrise 1 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 1 Die Bank 1 ERIM report series research in management 1 Economic research 1 Essays on regulation, accounting and market competition 1 Hochschulschriften zur Wirtschaftsprüfung 1 International Journal of Business and Economic Sciences Applied Research (IJBESAR) 1 International Journal of Economic Sciences and Applied Research 1 International journal of accounting, auditing and performance evaluation : IJAAPE 1 International journal of business excellence : IJBEX 1 International review of law and economics 1 Internationalisierung des Rechts und seine ökonomische Analyse 1 Investororientierte Unternehmenspublizität : neue Entwicklungen von Rechnungslegung, Prüfung und Jahresabschlussanalyse 1 Issues in accounting education 1 Jahresabschluß und Jahresabschlußprüfung : Probleme, Perspektiven, internationale Einflüsse; Festschrift zum 60. Geburtstag von Jörg Baetge 1 Journal of Asian finance, economics and business : JAFEB 1 Journal of accounting & economics 1 Journal of accounting education 1 Journal of applied accounting research 1 Journal of international accounting auditing & taxation 1
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Source
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ECONIS (ZBW) 85 RePEc 4 USB Cologne (EcoSocSci) 2 EconStor 1
Showing 1 - 50 of 92
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Effectiveness score of the board of directors and modified audit opinion : empirical evidence from Malaysian publicly-listed companies
Omer, Waddah Kamal Hassan; Aljaaidi, Khaled Salmen; … - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 8, pp. 289-296
Persistent link: https://ebtypo.dmz1.zbw/10012670674
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The role of key audit matters in assessing auditor liability: evidence from auditor and non-auditor evaluators
Thanyawee Pratoomsuwan; Yolrabil, Orapan - In: Asian journal of business and accounting : AJBA 13 (2020) 1, pp. 35-64
Persistent link: https://ebtypo.dmz1.zbw/10012257580
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://ebtypo.dmz1.zbw/10013198291
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Auditor's reporting in the Dutch market of public interest entities : exploring new developments in a diverse market
Woudenberg, Jan; Hel- van Dijk, Lisette van der; … - In: Accounting in Europe 18 (2021) 2, pp. 249-273
Persistent link: https://ebtypo.dmz1.zbw/10012597186
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The process of identifying and reporting CAMs : early evidence
Daugherty, Brian E.; Dickins, Denise; Pitman, Marshall K.; … - In: International journal of disclosure and governance 18 (2021) 1, pp. 16-23
Persistent link: https://ebtypo.dmz1.zbw/10012487802
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Haftung des Abschlussprüfers gegenüber Kapitalanlegern für unrichtigen Bestätigungsvermerk
Walden, Daniel - In: Der Betrieb 73 (2020) 22, pp. 1167-1168
Persistent link: https://ebtypo.dmz1.zbw/10012242574
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Determinants of financial statements quality of central government institutions : evidence from Indonesia
Fachriyandana, Fachmi; Wibowo, Puji - In: Public sector accountants and quantum leap : how far we …, (pp. 119-123). 2020
Persistent link: https://ebtypo.dmz1.zbw/10012305493
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Investor reaction to auditors' going concern emphasis of matter : evidence from a natural experiment
Bédard, Jean; Brousseau, Carl; Vanstraelen, Ann - In: Auditing : a journal of practice & theory 38 (2019) 2, pp. 27-55
Persistent link: https://ebtypo.dmz1.zbw/10012056559
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Analyse neuer Bestätigungsvermerke bei Kreditinstituten : Key audit matters (KAMs)
Abbou, Aziz; Bernhardt, Inga; Koch, Sebastian - In: Die Bank (2019) 2, pp. 54-59
Persistent link: https://ebtypo.dmz1.zbw/10012010845
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The information content of audit opinion for users of financial statements
Crucean, Andreea Claudia - In: Oradea journal of business and economics 4 (2019) 2, pp. 91-101
Persistent link: https://ebtypo.dmz1.zbw/10012422574
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Modifications to the Auditor's Opinion & Emphasis of Matter Paragraphs in the Auditor's Reports of Ukrainian Public Companies Whose Shares are Listed on the Warsaw Stock Exchange
Pasko, Oleh; Hordiyenko, Mykola - In: Accounting and Finance (2014) 3, pp. 125-135
The article reviews the content of auditor's reports of Ukrainian public companies whose shares are listed on the Warsaw Stock Exchange in terms of the presence of modifications to the auditor's opinion and emphasis of matter paragraphs. There are revealed the key shortcomings, as seen by an...
Persistent link: https://ebtypo.dmz1.zbw/10010937908
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Entzerrungsstrategien bei der Prüfung geschätzter Werte : eine theoretische Analyse und empirische Untersuchung zur Berichterstattung über Key Audit Matter
Asbahr, Karsten - 2018
Karsten Asbahr führt eine umfassende Analyse von Studien im Bereich der Prüfungsforschung durch, welche Strategien zur Behebung kognitiver Verzerrungen bei der Informationsverarbeitung (Entzerrungsstrategien) thematisieren. Hierzu wird ein innovativer Bezugsrahmen aufgestellt, der diese...
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Persistent link: https://ebtypo.dmz1.zbw/10012401242
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The digitalization of financial reporting - how changes in technology are affecting the dissemination, presentation, and analysis of disclosure
Seebeck, Andreas - 2018
Persistent link: https://ebtypo.dmz1.zbw/10011889945
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Entzerrungsstrategien bei der Prüfung geschätzter Werte : eine theoretische Analyse und empirische Untersuchung zur Berichterstattung über Key Audit Matter
Asbahr, Karsten - 2018
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Persistent link: https://ebtypo.dmz1.zbw/10011822477
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Financial crisis and corporate failure : the going concern assumption findings from Athens stock exchange
Gkouma, Olympia; Filos, John; Chytis, Evangelos - In: Journal of risk & control 5 (2018) 1, pp. 141-170
Persistent link: https://ebtypo.dmz1.zbw/10012229149
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Preparation of financial statements under international standards and its audit specifics
Melnyk, Andriy - In: Accounting and Finance (2013) 4, pp. 121-129
Due to the transfer of certain categories of business entities to international standards accounting, practical application of the International Financial Reporting Standards today are highly important for business entities in Ukraine. The article covers the specifics of financial statements...
Persistent link: https://ebtypo.dmz1.zbw/10010726928
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Transformation of Auditor's Report Structure, Content and Scope in International Standards on Auditing
Pasko, Oleh - In: Accounting and Finance (2013) 1, pp. 80-91
Changes in auditor's report structure, content and scope in accordance with the International Standards on Auditing both retrospectively and prospectively have been covered. The history of the International Standards on Auditing (Guidelines) regarding the auditor's report has been presented....
Persistent link: https://ebtypo.dmz1.zbw/10010659940
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Internal Control Reporting Differences among Public and Governmental Auditors : The Case of City and County Circular A-133 Audits
Lopez, Dennis M. - 2017
We investigate potential differences in audit reporting outcomes between Circular A-133 audits performed by governmental auditors vs. those performed by certified public accounting (CPA) firms. Specifically, we investigate the association between auditor type and the likelihood of...
Persistent link: https://ebtypo.dmz1.zbw/10012964584
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Die Abschlussprüferreform - ausgewählte Aspekte
Köhler, Annette G. - 2017
Persistent link: https://ebtypo.dmz1.zbw/10011637224
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Do IT matters matter? : IT-related key audit matters in Dutch annual reports
Sneller, Lineke; Bode, Ries; Kierkx, Arnoud - In: International journal of disclosure and governance 14 (2017) 2, pp. 139-151
Persistent link: https://ebtypo.dmz1.zbw/10012014840
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Joint audit and accuracy of the auditor's report: An empirical study
Baldauf, Julia; Steckel, Rudolf - In: International Journal of Economic Sciences and Applied … 5 (2012) 2, pp. 7-42
This study examines the effects of a joint audit on auditor's report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit's quality. We measure the audit's quality using the degree of auditor consensus in the auditor's report. We also...
Persistent link: https://ebtypo.dmz1.zbw/10010289386
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Financial statements, management report and independent auditor's report ...
Europäische Union / Finanzstabilisierungsfazilität - [2012]-: Luxembourg : EFSF, European Financial … - 31 December 2011-
Persistent link: https://ebtypo.dmz1.zbw/10013467078
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Joint Audit and Accuracy of the Auditor's Report: An Empirical Study
Baldauf, Julia; Steckel, Rudolf - In: International Journal of Business and Economic Sciences … 5 (2012) 2, pp. 7-42
This study examines the effects of a joint audit on auditor’s report consensus and accuracy. We investigate whether a joint audit, particularly the report issued, improves an audit’s quality. We measure the audit’s quality using the degree of auditor consensus in the auditor’s report. We...
Persistent link: https://ebtypo.dmz1.zbw/10011200101
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Discussion of the Value of Financial Statement Verification in Debt Financing : Evidence from Private U.S. Firms
Cassar, Gavin - 2011
I discuss Minnis [2010] in the context of the broader literature on private firm financing. In particular, I focus on the unique features of the private firm setting and how it affects research design and inference. I detail the alternative information sources available to debt financiers of...
Persistent link: https://ebtypo.dmz1.zbw/10013131019
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Assembling the opinion : an active learning exercise for audit students
Diaz, Michelle Chandler - In: Journal of accounting education 34 (2016), pp. 30-40
Persistent link: https://ebtypo.dmz1.zbw/10011450940
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The information role of audit opinions in debt contracting
Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald - In: Journal of accounting & economics 61 (2016) 1, pp. 121-144
Persistent link: https://ebtypo.dmz1.zbw/10011453881
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Determinants of going concern opinions and audit fees for development stage enterprises
Foster, Benjamin P.; Shastri, Trim - In: Advances in accounting : a research annual 33 (2016), pp. 68-84
Persistent link: https://ebtypo.dmz1.zbw/10011531212
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Modified audit reports in the case of joint municipal authorities : empirical evidence from Finland
Paananen, Mikko - In: International journal of auditing : IJA 20 (2016) 2, pp. 149-157
Persistent link: https://ebtypo.dmz1.zbw/10011532615
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Trading Styles, Inc. : an analysis of the going concern assessment
Popova, Velina K.; Stein, Sarah E. - In: Issues in accounting education 31 (2016) 3, pp. 355-366
Persistent link: https://ebtypo.dmz1.zbw/10011551941
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The incremental information content of audit opinion
Tahinakis, Panayiotis; Samarinas, Michalis - In: Journal of applied accounting research 17 (2016) 2, pp. 139-169
Persistent link: https://ebtypo.dmz1.zbw/10011570583
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Audit report restrictions in debt covenants
Menon, Krishnagopal; Williams, David Douglas - In: Contemporary accounting research : a journal of the … 33 (2016) 2, pp. 682-717
Persistent link: https://ebtypo.dmz1.zbw/10011514023
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The Effects of Client Management Concessions and Ingratiation Attempts on Auditors’ Trust and Proposed Adjustments
Messier, Jr., William F. - 2015
We find that when a manager concedes on an initial potential adjustment, auditors place more trust in the manager and propose smaller aggregate adjustments. Furthermore, ingratiation has a marginally positive effect on auditor trust when the manager first concedes. However, our results indicate...
Persistent link: https://ebtypo.dmz1.zbw/10013037130
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Identification of auditor's report qualifications: an empirical analysis for Slovenia
Zdolšek, Daniel; Jagrič, Timotej; Odar, Marjan - In: Economic research 28 (2015) 1, pp. 994-1005
Persistent link: https://ebtypo.dmz1.zbw/10012221056
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Auditor scrutiny of unaudited client disclosure outlets : recognized vs. disclosed financial statement items also appearing in the MD&A
Wheeler, Stephen; Cereola, Sandra J. - In: Advances in accounting : a research annual 31 (2015) 1, pp. 91-95
Persistent link: https://ebtypo.dmz1.zbw/10011344295
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The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments
Messier, William F.; Robertson, Jesse C.; Simon, Chad A. - In: Advances in accounting : a research annual 31 (2015) 1, pp. 80-90
Persistent link: https://ebtypo.dmz1.zbw/10011344302
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Die Qualität der Unternehmensüberwachung durch Abschlussprüfer und Aufsichtsrat
Zein, Nicole - 2009
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Persistent link: https://ebtypo.dmz1.zbw/10003935387
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Independent auditor's report : messages conveyed and implications
Aqel, Saher - In: Acta Universitatis Danubius / Oeconomica 10 (2014) 5, pp. 5-17
Persistent link: https://ebtypo.dmz1.zbw/10011508380
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Client mergers, audit fee pricing and audit opinion
Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 101-118). 2014
Persistent link: https://ebtypo.dmz1.zbw/10010438078
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Liquidity, accounting transparency, and the cost of capital : evidence from real estate invetment trusts
Danielsen, Bartley R.; Harrison, David M.; Van Ness, … - In: The journal of real estate research 36 (2014) 2, pp. 221-251
Persistent link: https://ebtypo.dmz1.zbw/10010396048
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Non-audit services and audit quality : investors' concerns post-Enron
Eilifsen, Aasmund (contributor);  … - 2008
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Persistent link: https://ebtypo.dmz1.zbw/10003780638
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Vertrauen in den Abschlussprüfer : Entstehung, Nutzen und Grenzen der Beeinflussbarkeit
Mauelshagen, Jan Oliver (contributor) - 2007
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Persistent link: https://ebtypo.dmz1.zbw/10003634293
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Exploration of skepticism. client-specific experiences, and audit judgements
Popova, Velina - In: Managerial auditing journal 28 (2013) 2, pp. 140-160
Persistent link: https://ebtypo.dmz1.zbw/10009757452
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"Auditor Commentary" und Individualisierung des Bestätigungsvermerks als Ausfluss der Finanzkrise
Wilk, Thomas - In: Zukunft Wirtschaft : Beiträge und Positionen 2013, (pp. 42-49). 2013
Persistent link: https://ebtypo.dmz1.zbw/10011523290
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The impact of client gender, perceived client expertise & auditor gender on auditors' judgments
Nöteberg, Anna (contributor); Hunton, James E. (contributor) - 2006
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Persistent link: https://ebtypo.dmz1.zbw/10003402268
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The ISA 700 auditor's report and the audit expectation gap : do explanations matter?
Gold, Anna; Gronewold, Ulfert; Pott, Christiane - In: International journal of auditing : IJA 16 (2012) 3, pp. 286-307
Persistent link: https://ebtypo.dmz1.zbw/10009673684
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The effect of type of internal control report on users' confidence in the accompanying financial statement audit report
Asare, Stephen Kwaku; Wright, Arnold - In: Contemporary accounting research : a journal of the … 29 (2012) 1, pp. 152-175
Persistent link: https://ebtypo.dmz1.zbw/10009549325
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Closing the loop : review process factors affecting audit staff follow-through
Lambert, Tamara A.; Agoglia, Christopher P. - In: Journal of accounting research 49 (2011) 5, pp. 1275-1306
Persistent link: https://ebtypo.dmz1.zbw/10009387545
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Discussion of the value of financial statement verification in debt financing : evidence from private US firms
Cassar, Gavin - In: Journal of accounting research 49 (2011) 2, pp. 507-528
Persistent link: https://ebtypo.dmz1.zbw/10009126085
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The value of financial statement verification in debt financing : evidence from private US firms
Minnis, Michael - In: Journal of accounting research 49 (2011) 2, pp. 457-506
Persistent link: https://ebtypo.dmz1.zbw/10009126086
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Discussion of the Value of Financial Statement Verification in Debt Financing : Evidence from Private U.S. Firms
Cassar, Gavin - 2011
I discuss Minnis (2011) in the context of the broader literature on private firm financing. In particular, I focus on the unique features of the private firm setting and how it affects research design and inference. I detail the alternative information sources available to debt financiers of...
Persistent link: https://ebtypo.dmz1.zbw/10013130517
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