Result Number | Material Type | Add to My Shelf Action | Record Details and Options |
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1 |
Material Type: Article
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Measuring Country Differences in Enforcement of Accounting Standards: An Audit and Enforcement ProxyJournal of business finance & accounting, 2014-01, Vol.41 (1-2), p.1-52 [Peer Reviewed Journal]2014 John Wiley & Sons Ltd ;Copyright Blackwell Publishing Ltd. Jan/Feb 2014 ;ISSN: 0306-686X ;EISSN: 1468-5957 ;DOI: 10.1111/jbfa.12066Full text available |
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2 |
Material Type: Article
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Accounting Standards Harmonization and Financial Statement Comparability: Evidence from Transnational Information TransferJournal of accounting research, 2014-09, Vol.52 (4), p.955-992 [Peer Reviewed Journal]2014 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2014 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12055 ;CODEN: JACRBRFull text available |
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3 |
Material Type: Book
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Principles of Group Accounting under IFRSISBN: 1118751388 ;ISBN: 9781118751381 ;ISBN: 1118751418 ;ISBN: 9781118751411 ;ISBN: 111875140X ;ISBN: 9781118751404 ;EISBN: 111875140X ;EISBN: 9781118751404 ;EISBN: 1118751388 ;EISBN: 9781118751381 ;DOI: 10.1002/9781119044826 ;OCLC: 900333064 ;LCCN: 2015002046 ;LCCallNum: HF5626Full text available |
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4 |
Material Type: Article
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Accounting standards: the 'too difficult' box - the next big accounting issue?Accounting and business research, 2022-07, Vol.52 (5), p.565-577 [Peer Reviewed Journal]2022 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group 2022 ;ISSN: 0001-4788 ;EISSN: 2159-4260 ;DOI: 10.1080/00014788.2022.2079757Digital Resources/Online E-Resources |
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5 |
Material Type: Article
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Analyst Following and Forecast Accuracy After Mandated IFRS AdoptionsJournal of accounting research, 2011-12, Vol.49 (5), p.1307-1357 [Peer Reviewed Journal]2011 The Accounting Research Center at the University of Chicago Booth School of Business ;University of Chicago on behalf of the Accounting Research Center, 2011 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/j.1475-679X.2011.00422.x ;CODEN: JACRBRFull text available |
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6 |
Material Type: Article
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The Information Role of ConservatismThe Accounting review, 2008-03, Vol.83 (2), p.447-478 [Peer Reviewed Journal]Copyright 2008 American Accounting Association ;Copyright American Accounting Association Mar 2008 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2008.83.2.447 ;CODEN: ACRVASFull text available |
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7 |
Material Type: Article
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Mandatory IFRS Adoption and Institutional Investment DecisionsThe Accounting review, 2012-11, Vol.87 (6), p.1993-2025 [Peer Reviewed Journal]2012 American Accounting Association ;Copyright American Accounting Association Dec 2012 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50225 ;CODEN: ACRVASFull text available |
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8 |
Material Type: Article
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The Effects of Uncertainty and Disclosure on Auditors' Fair Value Materiality DecisionsJournal of accounting research, 2014-12, Vol.52 (5), p.1165-1193 [Peer Reviewed Journal]2014 The Accounting Research Center at the University of Chicago Booth School of Business ;Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2014 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.12059 ;CODEN: JACRBRFull text available |
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9 |
Material Type: Article
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Analysis of the relationship between company characteristics and key audit matters disclosedRevista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.262-274 [Peer Reviewed Journal]COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201909040Full text available |
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10 |
Material Type: Article
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European Commission Adoption of IPSAS to Reform Financial ReportingAbacus (Sydney), 2011-12, Vol.47 (4), p.525-552 [Peer Reviewed Journal]2011 The Authors. © 2011 Accounting Foundation, The University of Sydney ;Copyright Blackwell Publishing Ltd. Dec 2011 ;ISSN: 0001-3072 ;ISSN: 1467-6281 ;EISSN: 1467-6281 ;DOI: 10.1111/j.1467-6281.2011.00353.x ;CODEN: ABACAFFull text available |
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11 |
Material Type: Article
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Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting DecisionsThe Accounting review, 2011-05, Vol.86 (3), p.747-767 [Peer Reviewed Journal]2011 American Accounting Association ;Copyright American Accounting Association May 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.00000045 ;CODEN: ACRVASFull text available |
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12 |
Material Type: Article
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The Contagion Effects of Accounting RestatementsThe Accounting review, 2008-01, Vol.83 (1), p.83-110 [Peer Reviewed Journal]Copyright 2008 American Accounting Association ;Copyright American Accounting Association Jan 2008 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2008.83.1.83 ;CODEN: ACRVASFull text available |
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13 |
Material Type: Article
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Practical expedients and theoretical flaws: the IASB's legitimacy strategy during the COVID-19 pandemicAccounting, auditing, & accountability, 2022-01, Vol.35 (1), p.158-168 [Peer Reviewed Journal]Emerald Publishing Limited ;ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-08-2020-4876Full text available |
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14 |
Material Type: Article
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Financial statement effects of adopting international accounting standards: the case of GermanyReview of accounting studies, 2007-12, Vol.12 (4), p.623-657 [Peer Reviewed Journal]Springer Science+Business Media, LLC 2007 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-007-9049-9Full text available |
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15 |
Material Type: Article
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The World Price of Earnings OpacityThe Accounting review, 2003-07, Vol.78 (3), p.641-678 [Peer Reviewed Journal]Copyright 2003 American Accounting Association ;Copyright American Accounting Association Jul 2003 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2003.78.3.641 ;CODEN: ACRVASFull text available |
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16 |
Material Type: Article
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Barriers to institutionalization of an IFRS-based model: perceptions of Portuguese auditorsMeditari accountancy research, 2023-03, Vol.31 (2), p.470-497 [Peer Reviewed Journal]Emerald Publishing Limited. ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-09-2020-1014Full text available |
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17 |
Material Type: Article
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Internal Controls and Conditional ConservatismThe Accounting review, 2011-05, Vol.86 (3), p.975-1005 [Peer Reviewed Journal]2011 American Accounting Association ;Copyright American Accounting Association May 2011 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.00000041 ;CODEN: ACRVASFull text available |
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18 |
Material Type: Article
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The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client NegotiationsThe Accounting review, 2007-01, Vol.82 (1), p.241-263 [Peer Reviewed Journal]Copyright 2007 American Accounting Association ;Copyright American Accounting Association Jan 2007 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2007.82.1.241 ;CODEN: ACRVASFull text available |
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19 |
Material Type: Book
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Law, Corporate Governance and Accounting: European Perspectives2011 Taylor & Francis ;ISBN: 9780415871860 ;ISBN: 0415871867 ;ISBN: 1138959677 ;ISBN: 9781138959675 ;EISBN: 1136808728 ;EISBN: 9780203828496 ;EISBN: 0203828496 ;EISBN: 9781136808722 ;EISBN: 9781136808715 ;EISBN: 9780415871860 ;EISBN: 0415871867 ;EISBN: 113680871X ;DOI: 10.4324/9780203828496 ;OCLC: 797919234Full text available |
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20 |
Material Type: Article
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Auditor Industry Specialization, Auditor Changes, and Accounting RestatementsAccounting horizons, 2008-12, Vol.22 (4), p.389-413 [Peer Reviewed Journal]Copyright American Accounting Association Dec 2008 ;ISSN: 0888-7993 ;EISSN: 1558-7975 ;DOI: 10.2308/acch.2008.22.4.389Full text available |