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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A Framework for Understanding and Researching Audit QualityAuditing : a journal of practice and theory, 2011-05, Vol.30 (2), p.125-152 [Peer Reviewed Journal]Copyright American Accounting Association May 2011 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/ajpt-50006Full text available |
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2 |
Material Type: Article
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Impact of auditor characteristics and Covid-19 Pandemic on KAMs reportingManagerial 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-07-2021-3271Full text available |
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3 |
Material Type: Article
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Motivation to use big data and big data analytics in external auditingManagerial auditing journal, 2019-07, Vol.34 (7), p.750-782 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-01-2018-1773Full text available |
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4 |
Material Type: Article
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The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders’ perspectivesManagerial 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-10-2019-2445Full text available |
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5 |
Material Type: Article
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Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit qualityManagerial 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-09-2019-2410Full text available |
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6 |
Material Type: Article
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Audit management, need for closure and detection of misstatementsJournal of accounting in emerging economies, 2019-05, Vol.9 (2), p.237-250 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-08-2018-0092Full text available |
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7 |
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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8 |
Material Type: Article
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Key audit matters: did IAASB unravel the knots of confusion in audit reports decisions?Managerial auditing journal, 2021-10, Vol.36 (8), p.1025-1052 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-11-2019-2464Full text available |
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9 |
Material Type: Article
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Impact of COVID-19 pandemic on auditors’ responsibility: evidence from European listed companies on key audit mattersManagerial auditing journal, 2022-09, Vol.37 (7), p.886-907 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-07-2021-3261Full text available |
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10 |
Material Type: Article
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The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firmsManagerial auditing journal, 2023-02, Vol.38 (3), p.288-313 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-08-2021-3291Full text available |
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11 |
Material Type: Article
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Audit fees, audit report lag and abnormal tone: evidence from ChinaManagerial auditing journal, 2023-01, Vol.38 (2), p.186-205 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-04-2021-3086Full text available |
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12 |
Material Type: Article
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Has it become more readable? Empirical evidence of key matters in independent audit reportsRevista Contabilidade & Finanças, 2021-12, Vol.32 (87), p.444-460 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202112990Full text available |
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13 |
Material Type: Article
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Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit AssuranceAuditing : a journal of practice and theory, 2012-02, Vol.31 (1), p.127-146 [Peer Reviewed Journal]Copyright American Accounting Association Feb 2012 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/ajpt-10191Full text available |
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14 |
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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15 |
Material Type: Article
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Fintech in financial reporting and audit for fraud prevention and safeguarding equity investmentsJournal of accounting & organizational change, 2021-04, Vol.17 (2), p.164-196 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1832-5912 ;EISSN: 1839-5473 ;DOI: 10.1108/JAOC-09-2019-0098Full text available |
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16 |
Material Type: Article
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Does environmental disclosure have an auditing effect?Managerial auditing journal, 2020-01, Vol.35 (1), p.43-66 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-10-2018-2030Full text available |
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17 |
Material Type: Article
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The coherence of the auditor-client relationship quality and auditor tenure with client’s perceptions on added-value in SME audits: a sociological perspectiveManagerial auditing journal, 2022-02, Vol.37 (3), p.358-379 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2022 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-02-2021-3039Full text available |
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18 |
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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19 |
Material Type: Article
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Audit quality and abolition of mandated joint-audits: evidence from KuwaitJournal of applied accounting research, 2023-01, Vol.24 (1), p.70-105 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-08-2021-0228Full text available |
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20 |
Material Type: Article
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Financial fraud detection and big data analytics – implications on auditors’ use of fraud brainstorming sessionManagerial auditing journal, 2019-05, Vol.34 (3), p.324-337 [Peer Reviewed Journal]Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-01-2018-1767Full text available |