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  • Search: subject_exact:"Internationale Prüfungsstandards"
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Year of publication
Subject
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Auditing standards 345 Prüfungsstandards 345 Wirtschaftsprüfung 224 Financial audit 222 Jahresabschlussprüfung 90 Financial statement audit 88 Standardisierung 88 Standardization 88 Deutschland 69 Germany 67 Welt 44 World 44 IFRS 40 Dienstleistungsqualität 39 Service quality 39 Accounting standards 33 Bilanzierungsgrundsätze 33 USA 32 United States 32 Accounting law 22 Bilanzrecht 22 Rechnungswesen 22 auditing standards 22 Accounting 21 Theorie 21 Theory 21 Corporate Governance 20 Jahresabschluss 20 Corporate governance 19 Financial statement 19 Abschlussprüferrecht 18 Audit regulation 18 Internal audit 16 International 16 Interne Revision 16 Qualitätsmanagement 16 Risikomanagement 16 KMU 15 Risk management 15 SME 15
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Online availability
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Undetermined 89 Free 50 CC license 6
Type of publication
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Article 191 Book / Working Paper 151 Journal 3
Subcategories
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Article in journal 148 Book section 39 Textbook 11 Proceedings 7 Handbook 5 Working paper 5 Government document 4 Case study 3 Glossary included 2 Guidebook 1 Law 1
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Language
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English 248 German 101 French 2 Polish 1 Turkish 1
Author
All
Ye, Minlei 8 Simunic, Dan A. 6 Ruhnke, Klaus 5 Zhang, Ping 5 Gerardino, Maria Paula 4 Groß, Paul J. 4 Harding, Noel 4 Litschig, Stephan 4 Pomeranz, Dina 4 Steckel, Rudolf 4 Asbury, Stephen 3 Baetge, Jörg 3 Bertl, Romuald 3 Chan, David Y. 3 Chiu, Victoria 3 Egger, Anton 3 Fu, Yi 3 Hay, David 3 Humphrey, Christopher 3 Khan, Mohammad Jahanzeb 3 Levinson, Arik 3 Marten, Kai-Uwe 3 Mennicken, Andrea 3 Nieuw Amerongen, Niels van 3 Samer, Helmut 3 Schmidt, Stefan 3 Severus, Julia 3 Siddiqui, Javed 3 Tervo, Wayne 3 Vasarhelyi, Miklos A. 3 Al-Dah, Bilal 2 Amen, Matthias 2 Anandarajan, Asokan 2 Arnedo, Laura 2 Bagshaw, Katharine 2 Baldauf, Julia 2 Balsam, Steven 2 Bamber, E. Michael 2 Brenninkmeijer, Alex 2 Cahill, Lawrence B. 2
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Institution
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Institut der Wirtschaftsprüfer in Deutschland 9 USA / Government Accountability Office 3 American Institute of Certified Public Accountants 2 Erich Schmidt Verlag 2 IDW-Verlag 2 Münsteraner Gesprächskreis Rechnungslegung und Prüfung 2 National Bureau of Economic Research 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 Deggendorfer Forum zur Digitalen Datenanalyse 1 Deggendorfer Forum zur Digitalen Datenanalyse <11., 2015, Deggendorf> 1 Deutsches Aktieninstitut 1 Expert Group Meeting on Public Accounting and Auditing <1985, Wien> 1 Münsterisches Tagesgespräch <25, 2009, Münster (Westf)> 1 PricewaterhouseCoopers Aktiengesellschaft Wirtschaftsprüfungsgesellschaft 1 Risk Management & Rating Association 1 The Institut of Chartered Accountants in England and Wales 1 USA / General Accounting Office 1 Uniwersytet Ekonomiczny w Katowicach 1 Vereinte Nationen / Department of Technical Cooperation for Development 1 Yalova Üniversitesi / İktisadi ve İdari Bilimler Fakültesi 1
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Published in...
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International journal of auditing : IJA 12 WPg : Kompetenz schafft Vertrauen 7 Auditing : a journal of practice & theory 6 The journal of corporate accounting & finance 5 Accounting horizons : a quarterly publication of the American Accounting Association 4 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 4 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 4 Issues in accounting education 4 Managerial auditing journal 4 SpringerLink / Bücher 4 The accounting review : a publication of the American Accounting Association 4 Accounting and finance 3 Fachbuch Rechnungswesen 3 International journal of critical accounting : IJCA 3 International journal of economics and accounting : IJEA 3 Journal of international accounting research 3 Zeitschrift für das gesamte Genossenschaftswesen : review of cooperative studies/ hrsg. im Auftr. der Arbeitsgemeinschaft Genossenschaftswissenschaftlicher Institute 3 Accounting & taxation : AT 2 Accounting and Auditing Assessment 2 Accounting in Europe 2 Accounting research journal 2 African journal of accounting, auditing and finance : AJAAF 2 Aktuelle Herausforderungen für den Mittelstand im Kontext zunehmender Internationalisierung : Beiträge und Diskussionen zum 28. Münsterischen Tagesgespräch des Münsteraner Gesprächskreises Rechnungslegung und Prüfung e.V. am 20. Juni 2013 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 Handbook of accounting and development 2 Journal of accounting and public policy 2 Journal of business ethics : JOBE 2 Journal of international accounting auditing & taxation 2 Krisen-, Sanierungs- und Insolvenzberatung : KSI : Wirtschaft, Recht, Steuern 2 Kritisches zu Rechnungslegung und Unternehmensbesteuerung : Festschrift zur Vollendung des 65. Lebensjahres von Theodor Siegel 2 NBER working paper series 2 Orac-Wirtschaftsskripten / Rechnungswesen 2 ProQuest Ebook Central 2 Research in accounting regulation 2 Research on professional responsibility and ethics in accounting 2 Routledge studies in accounting 2 Rutgers studies in accounting analytics 2
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Source
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ECONIS (ZBW) 345
Showing 1 - 50 of 317
 
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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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Diffusion theory, economic consequences, and adoption of international standards on auditing around the world
Elmghaamez, Ibrahim Khalifa; Ntim, Collins G.; Yekini, … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065968
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Setting auditing standards : analysis of a writing process
Fabioux, Isabelle - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015138001
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Comments of the AFAANZ Auditing and Assurance Standards Committee on proposed International Standard on Auditing 570 (revised) going concern
Harding, Noel; Hay, David; Dharmasiri, Prabashi; Fu, Yi; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015164651
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Auditing standards reform in 2016 and going-concern audits
Zeng, Yamin; Ma, Baochun - 2024
This paper examines the issuance and accuracy of going-concern audit opinions after China's auditing standards reform in 2016. We find that auditors are more likely to issue a going-concern opinion after the reform and Type II errors (retaining the false) decrease while Type I errors (discarding...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438326
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The development of international accounting and auditing standards for fair value accounting in the Arab Middle East, Jordan : a systematic review
Alharasis, Esraa Esam; Prokofieva, Maria; Clark, Colin; … - 2024
A comprehensive literature review and analysis of auditing and "fair value accounting (FVA)" growth in Jordan and the "Arab - Middle Eastern (ME)" region are presented in this paper. It determines fair value implementation criteria and their impact on auditing pricing and application status....
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015446631
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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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The design, implementation, and audit of health and safety management systems
McKinnon, Ron C. - 2026 - Second edition
"The Design, Implementation, and Audit of Occupational Health and Safety Management Systems is ideal for safety professionals, organizational leaders, and anyone responsible for workplace safety, especially for those in high-risk industries"-- Provided by publisher
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015582391
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Experience of Kazakhstan in implementation of international standards in auditing : healthcare sector
Sembiyeva, Lyazzat; Bekturova, Arman; Saparova, Botakoz; … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014429349
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Auditing standards and audit effort : evidence from related party transactions
El-Helaly, Moataz; Al-Dah, Bilal - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609305
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Does convergence with international standards on auditing improve audit quality?
Hope, Ole-Kristian; Wang, Cyndia; Wu, Yaqian; Zhang, Min - 2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015641317
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Risikotragfähigkeit : Grundlagen – Anwendungen – Praxisbeispiele
2025
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015636152
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The association of international financial reporting standards (IFRS) and international standards on auditing (ISA) in minimizing the occupational fraud risks within entities in developing countries
Selimi, Adelina - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013474110
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The market impact of new auditing standards in China
Wu, Xiancong; Skolnik, Richard; Luo, Hongxiu - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012804723
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Related party transactions and audit quality : evidence on the efficacy of Auditing Standard No. 18
Ahmed, Anwer S.; Al-Dah, Bilal; El-Helaly, Moataz; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014486998
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Innovation in audit and assurance : a global study of disruptive technologies
Seidenstein, Tom; Marten, Kai-Uwe; Donaldson, Giovanni; … - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014530069
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Real-time audit of public agencies : utility, controversy and lessons for an emerging practice
Rabin, Yoram; Peled, Roy - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532546
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Errors in the auditor's report : a teaching case
Brasel, Kelsey R.; Draeger, Michelle A.; Rapley, Eric T. - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015135021
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The international standards on auditing and the accuracy of auditors' going concern disclosures : evidence for private firms in a low litigious environment
Vandenhaute, Marie-Laure; Breesch, Diane; Kinnart, Benjamin - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015178163
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Auditing standards and boards' decisions about CEO risk-taking incentives : evidence from the PCAOB's proposed amendment to Auditing Standard No. 12
Balsam, Steven; Mayberry, Michael A.; Park, Hyun Jong - 2024
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484370
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Health and safety, environment and quality audits : a risk-based approach
Asbury, Stephen - 2024 - Fourth edition
"Internal auditing is an essential tool for managing compliance, and for initiating and driving continual improvement in any organization's systematic HSEQ performance. Health and Safety, Environment and Quality Audits includes the latest health and safety, environmental and quality management...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014515344
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Health and safety, environment and quality audits : a risk-based approach
Asbury, Stephen - 2018 - Third edition.
Edition: Third edition.
Book / Working Paper
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Health and safety, environment and quality audits : a risk-based approach
Asbury, Stephen - 2018 - Third edition
Edition: Third edition
Book / Working Paper
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Components constituting the audit expectation gap : the Vietnamese case
Dang Anh Tuan; Ngoc Khanh Dung Nguyen - 2021
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012692342
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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://ebvufind01.dmz1.zbw.eu/10012837743
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Statement on Auditing Standards 145 : was stakeholder feedback incorporated in the final standard?
Pinello, Arianna S.; Volkan, Ara G.; McCord, Adam - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014492451
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Proposed international standard on auditing financial statements of less complex entities : IAASB IAAER roundtables : breakout 2 design, structure, and content
Nieuw Amerongen, Niels van; Duits, Hans B.; Gordon, … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014336561
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Deficiencies in the audit of Wirecard : a case study of the Enron of Germany
Miller, William F.; Mintz, Steven - 2023
EY's audit of German company Wirecard raises many questions about the quality of its audit. The scope and depth of the audit deficiencies have led some to call it: Germany's Enron. The authors review the facts of the case and raise broad-based questions that address EY's audit: what it did...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014292184
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The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.; Hammersley, Jacqueline S. - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014311643
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Role of a CMA as social auditor for attaining SDG goals : with reference to the latest ICAI-SAS
Rath, Chetna - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10015176754
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The effects of auditors' knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain
Juma'h, Ahmad Hussein; Li, Yuan - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014536415
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Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (revised) audit evidence
Fu, Yi; Harding, Noel; Hay, David; Khan, Mohammad Jahanzeb - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014477203
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The impact of PCAOB auditing standard no. 5, the PCAOB inspection regime, and the Great Recession on audit fees and audit quality
Johnson, Elizabeth S.; Reichelt, Kenneth John; Soileau, … - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014294246
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Environmental disclosure : critical issues and new trends
Lepore, Luigi; Pisano, Sabrina - 2023
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014025789
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Isa 701 and materiality disclosure as methods to minimize the audit expectation gap
Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - 2019
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://ebvufind01.dmz1.zbw.eu/10012171455
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External auditors' reliance on the internal audit functions and audit fees
Albawwat, Ibrahim Emair - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013326461
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Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE
Coram, Paul J.; Fu, Yi; Garg, Mukush; Harding, Noel; … - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013468246
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International accounting and auditing standards adoption in non-EU Eastern European countries : review of regulations and literature
Rykaczewski, Maria; Thevenot, Maya A.; Vulcheva, Maria - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013417201
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International accounting and auditing standards adoption in the Eastern European countries of the European Union : review of regulations and literature
Rykaczewski, Maria; Thevenot, Maya; Vulcheva, Maria - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013411466
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Using storytelling to apply lessons from PCAOB enforcements
Herron, Terri L.; McNellis, Casey J. - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013332593
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An audit quality inspection scandal : ethical lapses in a misguided attempt to alleviate regulatory scrutiny
Keyser, John D.; Smith, Jason; Stephens, Nathaniel M. - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013332596
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Professonal skepticism : standardsetters' responsiveness to stakeholder comment letters
Pinello, Arianna S.; Volkan, Ara G.; Amone, Mark; … - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013433380
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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; … - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013184283
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Auditor, client and investor consequences of the enhanced auditor's report
Al-mulla, Mazen; Bradbury, Michael E. - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013184305
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Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world
Elmghaamez, Ibrahim K.; Elmagrhi, Mohamed H. - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013184335
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Using more effective instructional verbs to elevate auditors' professional scepticism
Stepankova, Sarka; Harding, Noel; Mayorga, Diane M.; … - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013184337
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Auditors' work in times of COVID-19 outbreak : two questionnaire surveys in Tunisia
Damak, Sana Triki - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10013187826
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Accounting and auditing standards for Islamic financial institutions
Mohd. Ma'sum Billah - 2022
"While accounting and audit functions are significantly regulated and standardized in conventional financial industries and activities, through the implementation of International Accounting Standards, and International Financial Reporting Standards, as well as other international, regional, and...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012598675
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Accounting and auditing standards for Islamic financial institutions
Mohd. Ma'sum Billah - 2022
Book / Working Paper
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The impact of the adoption of international accounting and auditing standards on corruption perception
Kurniawati, Elisabeth Penti; Achjari, Didi - 2022
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014329805
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Auditing Standards and the Accountability of the European Court of Auditors (ECA)
Brenninkmeijer, Alex - 2018
External auditors, both in the private and in the public sector, provide information to citizens and other stakeholders. The quality of this information – their auditing products – relies on ‘standards'. Audits are governed by accounting standards that largely concern ‘best practices'...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012926776
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The Application of Audit Standards in ECA's Work
Brenninkmeijer, Alex; Debets, Raphael; Hock, Branislav; … - 2018
External auditors, both in the private and in the public sector, are in the business of providing information to citizens and other stakeholders, to decide whether and in how far they can trust in what the audited bodies claim has been achieved. Audits of these auditors are governed by standards...
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014121565
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Risk estimation and analysis in financial audit : method provided by the international standards on auditing
Tanasă, Florentin-Emil - 2018
Persistent link: https://ebvufind01.dmz1.zbw.eu/10012195587
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