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Results 1 - 20 of 1,936  for All Library Resources

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1
How Much Does IFRS Cost? IFRS Adoption and Audit Fees
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Article
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How Much Does IFRS Cost? IFRS Adoption and Audit Fees

The Accounting review, 2013-03, Vol.88 (2), p.429-462 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Mar 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50317 ;CODEN: ACRVAS

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2
Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?
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Article
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Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?

The Accounting review, 2014-11, Vol.89 (6), p.2115-2149 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association Nov 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50836 ;CODEN: ACRVAS

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3
Auditor Style and Financial Statement Comparability
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Article
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Auditor Style and Financial Statement Comparability

The Accounting review, 2014-03, Vol.89 (2), p.605-633 [Peer Reviewed Journal]

2014 American Accounting Association ;Copyright American Accounting Association Mar 2014 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50642 ;CODEN: ACRVAS

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4
Monitor objectivity with important clients: Evidence from auditor opinions around the world
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Article
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Monitor objectivity with important clients: Evidence from auditor opinions around the world

Journal of international business studies, 2016-04, Vol.47 (3), p.263-294 [Peer Reviewed Journal]

Copyright © 2016 Academy of International Business ;Academy of International Business 2015 ;Academy of International Business 2016 ;ISSN: 0047-2506 ;EISSN: 1478-6990 ;DOI: 10.1057/jibs.2015.22

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5
Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
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Article
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Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions

The 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: ACRVAS

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6
Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting
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Article
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Evidence About Auditor-Client Management Negotiation Concerning Client's Financial Reporting

Journal of accounting research, 2001-12, Vol.39 (3), p.535-563 [Peer Reviewed Journal]

Copyright 2001 University of Chicago on behalf of the Institute of Professional Accounting ;University of Chicago on behalf of the Institute of Professional Accounting, 2001 ;Copyright Institute of Professional Accounting Dec 2001 ;ISSN: 0021-8456 ;EISSN: 1475-679X ;DOI: 10.1111/1475-679X.00027 ;CODEN: JACRBR

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7
Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards
Material Type:
Book
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Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards

CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank ;ISBN: 9558908258 ;ISBN: 9789558908259

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8
Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations
Material Type:
Article
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Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations

Asian review of accounting, 2019-11, Vol.27 (4), p.639-660 [Peer Reviewed Journal]

Emerald Publishing Limited 2019 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-10-2018-0182

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9
Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China
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Article
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Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China

Journal of business ethics, 2005-12, Vol.62 (4), p.367-381 [Peer Reviewed Journal]

Copyright 2005 Springer ;Springer 2005 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-005-0542-4 ;CODEN: JBUEDJ

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10
Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards
Material Type:
Book
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Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards

CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank

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11
Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards
Material Type:
Book
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Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards

CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank

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12
CHALLENGES FACED BY AUDITORS WHEN ESTIMATING FAIR VALUES. AN EXPERIMENT IN AN EMERGING ECONOMY
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Article
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CHALLENGES FACED BY AUDITORS WHEN ESTIMATING FAIR VALUES. AN EXPERIMENT IN AN EMERGING ECONOMY

Studia Universitatis Babeș-Bolyai. Oeconomica, 2021-04, Vol.66 (1), p.36-60 [Peer Reviewed Journal]

Copyright Babes-Bolyai University, STUDIA UNIVERSITATIS BABES-BOLYAI Apr 2021 ;ISSN: 2065-9644 ;ISSN: 1220-0506 ;EISSN: 2065-9644 ;DOI: 10.2478/subboec-2021-0003

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13
Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments
Material Type:
Article
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Fintech in financial reporting and audit for fraud prevention and safeguarding equity investments

Journal 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-09-2019-0098

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14
Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in Belgium
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Article
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Rules Rather than Discretion in Audit Standards: Going-Concern Opinions in Belgium

The Accounting review, 2009-09, Vol.84 (5), p.1395-1428 [Peer Reviewed Journal]

2009 American Accounting Association ;Copyright American Accounting Association Sep 2009 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.2009.84.5.1395 ;CODEN: ACRVAS

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15
Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement
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Article
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Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement

The Accounting review, 2013-03, Vol.88 (2), p.641-665 [Peer Reviewed Journal]

2013 American Accounting Association ;Copyright American Accounting Association Mar 2013 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr-50332 ;CODEN: ACRVAS

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16
The Effects of Satisfaction with a Client's Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors' Perceived Risk of Management Fraud
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Article
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The Effects of Satisfaction with a Client's Management During a Prior Audit Engagement, Trust, and Moral Reasoning on Auditors' Perceived Risk of Management Fraud

Journal of business ethics, 2009-03, Vol.85 (2), p.109-136 [Peer Reviewed Journal]

2009 Springer ;Springer Science+Business Media B.V. 2008 ;Springer Science+Business Media B.V. 2009 ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-008-9752-x ;CODEN: JBUEDJ

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17
Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?
Material Type:
Article
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Misleading Forecasts in Accounting Estimates: A Form of Ethical Blindness in Accounting Standards?

Journal of business ethics, 2018-10, Vol.152 (2), p.437-457 [Peer Reviewed Journal]

Springer Nature B.V. 2018 ;Springer Science+Business Media Dordrecht 2016 ;Journal of Business Ethics is a copyright of Springer, (2016). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-016-3289-1

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18
The Effect of Auditing Standard No. 5 on Audit Fees
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Article
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The Effect of Auditing Standard No. 5 on Audit Fees

Auditing : a journal of practice and theory, 2011-11, Vol.30 (4), p.1-27 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2011 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/ajpt-10173

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19
The Importance of External Audit in Detecting Abnormalities and Fraud in the Financial Statements of Public Enterprises in Kosovo
Material Type:
Article
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The Importance of External Audit in Detecting Abnormalities and Fraud in the Financial Statements of Public Enterprises in Kosovo

Ekonomika - Vilniaus universitetas, 2019, Vol.98 (1), p.124-134 [Peer Reviewed Journal]

Copyright Vilniaus Universiteto Leidykla 2019 ;ISSN: 1392-1258 ;EISSN: 2424-6166 ;DOI: 10.15388/ekon.2019.1.8

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20
Measurement uncertainty and management bias in accounting estimates: the perspective of key audit matters reported by Chinese firms' auditors
Material Type:
Article
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Measurement uncertainty and management bias in accounting estimates: the perspective of key audit matters reported by Chinese firms' auditors

Asian review of accounting, 2021-01, Vol.29 (1), p.79-95 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2020 ;ISSN: 1321-7348 ;EISSN: 1758-8863 ;DOI: 10.1108/ARA-07-2020-0109

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