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Results 21 - 40 of 5,072  for All Library Resources

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21
Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS)
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Article
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Fraud interpretation and disclaimer audit opinion: Evidence from the Solomon Islands public sector (SIPS)

Managerial auditing journal, 2021-05, Vol.36 (2), p.240-260 [Peer Reviewed Journal]

Emerald Publishing Limited 2019 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-04-2018-1867

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22
The benefits of specific risk-factor disclosures
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Article
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The benefits of specific risk-factor disclosures

Review of accounting studies, 2016-12, Vol.21 (4), p.1005-1045 [Peer Reviewed Journal]

Springer Science+Business Media New York 2016 ;ISSN: 1380-6653 ;EISSN: 1573-7136 ;DOI: 10.1007/s11142-016-9371-1

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23
Improving the quality of financial statements and the survival of MSMEs through digital economy: The case of Indonesia and Malaysia
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Article
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Improving the quality of financial statements and the survival of MSMEs through digital economy: The case of Indonesia and Malaysia

Journal of Eastern European and Central Asian research, 2023-09, Vol.10 (5), p.753-763

Copyright The Institute of Eastern Europe and Central Asia 2023 ;ISSN: 2328-8272 ;EISSN: 2328-8280 ;DOI: 10.15549/jeecar.v10i5.1435

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24
Do audited firms have better access to credit?: Evidence from emerging countries
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Article
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Do audited firms have better access to credit?: Evidence from emerging countries

Cogent business & management, 2023-12, Vol.10 (2), p.1-18 [Peer Reviewed Journal]

2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. 2023 ;2023 The Author(s). Published by Informa UK Limited, trading as Taylor & Francis Group. This work is licensed under the Creative Commons Attribution License 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: 2331-1975 ;EISSN: 2331-1975 ;DOI: 10.1080/23311975.2023.2195985

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25
Don't Believe the Hype: Local Media Slant, Local Advertising, and Firm Value
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Article
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Don't Believe the Hype: Local Media Slant, Local Advertising, and Firm Value

The Journal of finance (New York), 2012-04, Vol.67 (2), p.561-598 [Peer Reviewed Journal]

2012 American Finance Association ;2012 the American Finance Association ;Copyright Blackwell Publishers Inc. Apr 2012 ;ISSN: 0022-1082 ;EISSN: 1540-6261 ;DOI: 10.1111/j.1540-6261.2012.01725.x ;CODEN: JLFIAN

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26
Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks
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Article
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Financial Reporting Opacity and Expected Crash Risk: Evidence from Implied Volatility Smirks

Contemporary accounting research, 2014, Vol.31 (3), p.851-875 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Fall 2014 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12048

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27
Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and Italy
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Article
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Corporate Governance, Risk Disclosure Practices, and Market Liquidity: Comparative Evidence from the UK and Italy

Corporate governance : an international review, 2015-07, Vol.23 (4), p.331-356 [Peer Reviewed Journal]

2014 John Wiley & Sons Ltd ;2015 John Wiley & Sons Ltd ;ISSN: 0964-8410 ;EISSN: 1467-8683 ;DOI: 10.1111/corg.12095

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28
Corporate governance and reporting quality of accounts in China-listed firms. A moderating role of ownership pattern
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Article
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Corporate governance and reporting quality of accounts in China-listed firms. A moderating role of ownership pattern

PloS one, 2023-11, Vol.18 (11), p.e0295253-e0295253 [Peer Reviewed Journal]

COPYRIGHT 2023 Public Library of Science ;2023 Han Sun 2023 Han Sun ;ISSN: 1932-6203 ;EISSN: 1932-6203 ;DOI: 10.1371/journal.pone.0295253

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29
Voluntary versus mandatory non-financial disclosure: EU Directive 95/2014 and sustainability reporting practices based on empirical evidence from Italy
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Article
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Voluntary versus mandatory non-financial disclosure: EU Directive 95/2014 and sustainability reporting practices based on empirical evidence from Italy

Meditari accountancy research, 2020-08, Vol.28 (5), p.781-802 [Peer Reviewed Journal]

Emerald Publishing Limited 2019 ;ISSN: 2049-372X ;EISSN: 2049-3738 ;DOI: 10.1108/MEDAR-12-2018-0423

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30
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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Article
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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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31
The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies
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Article
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The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies

EuroMed journal of business, 2022-11, Vol.17 (4), p.619-633 [Peer Reviewed Journal]

Emerald Publishing Limited. ;ISSN: 1450-2194 ;EISSN: 1758-888X ;DOI: 10.1108/EMJB-05-2021-0070

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32
The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey
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Article
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The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey

Journal of applied accounting research, 2021-06, Vol.22 (4), p.706-731 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2021 ;ISSN: 0967-5426 ;EISSN: 1758-8855 ;DOI: 10.1108/JAAR-07-2020-0127

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33
Auditing in times of social distancing: the effect of COVID-19 on auditing quality
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Article
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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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34
Opening a New Era with Machine Learning in Financial Services? Forecasting Corporate Credit Ratings Based on Annual Financial Statements
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Article
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Opening a New Era with Machine Learning in Financial Services? Forecasting Corporate Credit Ratings Based on Annual Financial Statements

International journal of financial studies, 2023-09, Vol.11 (3), p.96 [Peer Reviewed Journal]

COPYRIGHT 2023 MDPI AG ;2023 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2227-7072 ;EISSN: 2227-7072 ;DOI: 10.3390/ijfs11030096

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35
Predictability of financial statements fraud-risk using Benford's Law
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Article
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Predictability of financial statements fraud-risk using Benford's Law

Cogent economics & finance, 2021, Vol.9 (1), p.1-27 [Peer Reviewed Journal]

2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2021 ;2021 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. This work is licensed under the Creative Commons Attribution License 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: 2332-2039 ;EISSN: 2332-2039 ;DOI: 10.1080/23322039.2021.1889756

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36
Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?
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Article
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Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?

Australasian accounting, business & finance journal, 2023-01, Vol.17 (2), p.26-37 [Peer Reviewed Journal]

2023. This work is published under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1834-2019 ;ISSN: 1834-2000 ;EISSN: 1834-2019 ;DOI: 10.14453/aabfj.v17i2.03

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37
Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change
Material Type:
Article
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Public universities and impacts of COVID-19 in Australia: risk disclosures and organisational change

Accounting, auditing, & accountability, 2022-01, Vol.35 (1), p.61-73 [Peer Reviewed Journal]

Emerald Publishing Limited ;ISSN: 0951-3574 ;DOI: 10.1108/AAAJ-09-2020-4906

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38
Financial service providers and banks’ role in helping SMEs to access finance
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Article
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Financial service providers and banks’ role in helping SMEs to access finance

International journal of physical distribution & logistics management, 2018-02, Vol.48 (1), p.69-92 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2018 ;ISSN: 0960-0035 ;EISSN: 1758-664X ;DOI: 10.1108/IJPDLM-11-2016-0315

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39
The Effects of Clawbacks on Auditors' Propensity to Propose Restatements and Risk Assessments
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Article
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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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40
DETECTION MODELS FOR UNINTENTIONAL FINANCIAL RESTATEMENTS
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Article
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DETECTION MODELS FOR UNINTENTIONAL FINANCIAL RESTATEMENTS

Journal of business economics and management, 2020-01, Vol.21 (1), p.64-86 [Peer Reviewed Journal]

2020. This work is licensed under a Creative Commons Attribution 4.0 International License (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1611-1699 ;EISSN: 2029-4433 ;DOI: 10.3846/jbem.2019.10179

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