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Results 1 - 20 of 4,360  for All Library Resources

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1
The different shades of audit quality: A review of the academic literature
The different shades of audit quality: A review of the academic literature
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The different shades of audit quality: A review of the academic literature

MAB ('s-Gravenhage. Online), 2021-03, Vol.95 (1/2), p.5-15 [Peer Reviewed Journal]

ISSN: 0924-6304 ;EISSN: 2543-1684 ;DOI: 10.5117/mab.95.60608

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2
Reporting Concerns About Earnings Quality: An Examination of Corporate Managers
Reporting Concerns About Earnings Quality: An Examination of Corporate Managers
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Reporting Concerns About Earnings Quality: An Examination of Corporate Managers

Journal of business ethics, 2021-07, Vol.171 (3), p.435-457 [Peer Reviewed Journal]

Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04436-1

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3
Management of financial statements auditing in the Visegrad Group countries
Management of financial statements auditing in the Visegrad Group countries
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Management of financial statements auditing in the Visegrad Group countries

Problems and perspectives in management, 2020-01, Vol.18 (1), p.1-16 [Peer Reviewed Journal]

Apr 2020. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1727-7051 ;EISSN: 1810-5467 ;DOI: 10.21511/ppm.18(1).2020.01

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4
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting
Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting
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Impact of auditor characteristics and Covid-19 Pandemic on KAMs reporting

Managerial auditing journal, 2022-09, Vol.37 (7), p.908-933 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-07-2021-3271

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5
INDEPENDENT AUDITOR'S REPORT
INDEPENDENT AUDITOR'S REPORT
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INDEPENDENT AUDITOR'S REPORT

Bulletin of the American Meteorological Society, 2017-12, Vol.98 (12), p.2728 [Peer Reviewed Journal]

COPYRIGHT 2017 American Meteorological Society ;COPYRIGHT 2017 American Meteorological Society ;ISSN: 0003-0007 ;EISSN: 1520-0477

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6
The Effect of Audit Quality on Fraud Reduction: A Moderating Role of International Financial Reporting Standards (IFRS) Adoption in Malaysia and Indonesia
The Effect of Audit Quality on Fraud Reduction: A Moderating Role of International Financial Reporting Standards (IFRS) Adoption in Malaysia and Indonesia
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The Effect of Audit Quality on Fraud Reduction: A Moderating Role of International Financial Reporting Standards (IFRS) Adoption in Malaysia and Indonesia

International Journal of Professional Business Review, 2023-06, Vol.8 (6), p.e02181 [Peer Reviewed Journal]

LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2525-3654 ;EISSN: 2525-3654 ;DOI: 10.26668/businessreview/2023.v8i6.2181

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7
The effect of auditor’s cooperation with independent financial advisors on the reliability of performance commitment—Based on the moderating effect of managerial overconfidence
The effect of auditor’s cooperation with independent financial advisors on the reliability of performance commitment—Based on the moderating effect of managerial overconfidence
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The effect of auditor’s cooperation with independent financial advisors on the reliability of performance commitment—Based on the moderating effect of managerial overconfidence

PloS one, 2023-10, Vol.18 (10), p.e0283125-e0283125 [Peer Reviewed Journal]

COPYRIGHT 2023 Public Library of Science ;2023 Lin et al 2023 Lin et al ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0283125

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8
Auditing in times of social distancing: the effect of COVID-19 on auditing quality
Auditing in times of social distancing: the effect of COVID-19 on auditing quality
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Auditing in times of social distancing: the effect of COVID-19 on auditing quality

International journal of accounting and information management, 2021-02, Vol.29 (1), p.169-178 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1834-7649 ;EISSN: 1758-9037 ;DOI: 10.1108/IJAIM-08-2020-0128

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9
The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments
The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments
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The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments

Journal of business ethics, 2019-08, Vol.158 (2), p.313-332 [Peer Reviewed Journal]

Springer Nature B.V. 2019 ;Springer Science+Business Media B.V., part of Springer Nature 2018 ;Journal of Business Ethics is a copyright of Springer, (2018). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-018-3846-x

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10
The scope and limitations of external audit in detecting frauds in company’s operations
The scope and limitations of external audit in detecting frauds in company’s operations
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The scope and limitations of external audit in detecting frauds in company’s operations

Journal of financial crime, 2021-08, Vol.28 (3), p.632-646 [Peer Reviewed Journal]

Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic. ;Dragomir Dimitrijevic, Biljana Jovkovic and Suncica Milutinovic. This work is published under https://creativecommons.org/licenses/by-nc/3.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1359-0790 ;EISSN: 1758-7239 ;DOI: 10.1108/JFC-11-2019-0155

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11
An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees
An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees
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An Empirical Study on the Influence of Consolidated Financial Statement’s Amplification Effect on Audit Fees

Discrete dynamics in nature and society, 2022-05, Vol.2022, p.1-11 [Peer Reviewed Journal]

Copyright © 2022 Ximing Zhan et al. ;COPYRIGHT 2022 Hindawi Limited ;Copyright © 2022 Ximing Zhan et al. This is an open access article distributed under the Creative Commons Attribution License (the “License”), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. https://creativecommons.org/licenses/by/4.0 ;ISSN: 1026-0226 ;EISSN: 1607-887X ;DOI: 10.1155/2022/4691533

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12
Auditors’ responsibility for fraud detection: Views of auditors, preparers, and users of financial statements in Saudi Arabia
Auditors’ responsibility for fraud detection: Views of auditors, preparers, and users of financial statements in Saudi Arabia
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Auditors’ responsibility for fraud detection: Views of auditors, preparers, and users of financial statements in Saudi Arabia

Accounting (North Vancouver), 2020, Vol.6 (3), p.279-290

ISSN: 2369-7393 ;EISSN: 2369-7407 ;DOI: 10.5267/j.ac.2020.2.007

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13
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives
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The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectives

Managerial auditing journal, 2021-07, Vol.36 (3), p.437-462 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-10-2019-2445

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14
Impact of audit committee characteristics and external audit quality on firm performance: evidence from India
Impact of audit committee characteristics and external audit quality on firm performance: evidence from India
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Impact of audit committee characteristics and external audit quality on firm performance: evidence from India

Corporate governance (Bradford), 2022-02, Vol.22 (2), p.424-445 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-09-2020-0420

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15
Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality
Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality
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Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality

Managerial auditing journal, 2020-10, Vol.35 (8), p.1095-1119 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-09-2019-2410

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16
Abnormal Audit Fees and Restatements
Abnormal Audit Fees and Restatements
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Abnormal Audit Fees and Restatements

Auditing : a journal of practice and theory, 2012-02, Vol.31 (1), p.79-96 [Peer Reviewed Journal]

Copyright American Accounting Association Feb 2012 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/ajpt-10210

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17
Re-Thinking Mandatory Auditor Rotation: A Comparative Analysis
Re-Thinking Mandatory Auditor Rotation: A Comparative Analysis
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Re-Thinking Mandatory Auditor Rotation: A Comparative Analysis

Obiter, 2023-12, Vol.44 (4), p.773

COPYRIGHT 2023 Sabinet Online ;ISSN: 1682-5853 ;DOI: 10.10520/ejc-obiter_v44_n4_a4

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18
Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?
Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?
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Is There a Trade-Off Between Accrual-Based and Real Earnings Management Activities in the Presence of (fe) Male Auditors?

Journal of business ethics, 2022-02, Vol.175 (4), p.815-836 [Peer Reviewed Journal]

Springer Nature B.V. 2020 ;Springer Nature B.V. 2020. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-020-04672-5

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19
Defense Comptrollership Program and the Financial Statement Audit
Defense Comptrollership Program and the Financial Statement Audit
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Defense Comptrollership Program and the Financial Statement Audit

The Armed Forces Comptroller, 2021-01, Vol.66 (1), p.58-60 [Peer Reviewed Journal]

COPYRIGHT 2021 American Society of Military Comptrollers ;Copyright American Society of Military Comptrollers Winter 2021 ;ISSN: 0004-2188

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20
Transparency of Financial Reports of Companies in the Republic of Kosovo
Transparency of Financial Reports of Companies in the Republic of Kosovo
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Transparency of Financial Reports of Companies in the Republic of Kosovo

Prizren Social Science Journal, 2022-01, Vol.6 (1), p.95-100 [Peer Reviewed Journal]

2022. This work is licensed under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2616-387X ;EISSN: 2616-387X ;DOI: 10.32936/pssj.v6i1.318

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