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Results 61 - 80 of 21,986  for All Library Resources

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Refined by: subject: Financial Statements remove
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61
Informational content of key audit matters and financial analysts’ forecasts
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Informational content of key audit matters and financial analysts’ forecasts

Revista Contabilidade & Finanças, 2022-05, Vol.33 (89), p.281-299 [Peer Reviewed Journal]

COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202113080

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62
The Independent Audit for Nonprofits: Does it Make a Difference?
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The Independent Audit for Nonprofits: Does it Make a Difference?

Public organization review, 2023-12, Vol.23 (4), p.1437-1453 [Peer Reviewed Journal]

The Author(s), under exclusive licence to Springer Science+Business Media, LLC, part of Springer Nature 2022. Springer Nature or its licensor (e.g. a society or other partner) holds exclusive rights to this article under a publishing agreement with the author(s) or other rightsholder(s); author self-archiving of the accepted manuscript version of this article is solely governed by the terms of such publishing agreement and applicable law. ;ISSN: 1566-7170 ;EISSN: 1573-7098 ;DOI: 10.1007/s11115-022-00662-5

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63
The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment
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The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment

The Accounting review, 1999-04, Vol.74 (2), p.217-224 [Peer Reviewed Journal]

Copyright 1999 American Accounting Association ;Copyright American Accounting Association Apr 1999 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/accr.1999.74.2.217 ;CODEN: ACRVAS

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64
Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence
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Article
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Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence

Contemporary accounting research, 2011-06, Vol.28 (2), p.585-615 [Peer Reviewed Journal]

2011 The Canadian Academic Accounting Association ;Copyright Canadian Academic Accounting Association Summer 2011 ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/j.1911-3846.2010.01054.x

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65
Individual auditor characteristics and audit quality: evidence from nonprofits in the US
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Article
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Individual auditor characteristics and audit quality: evidence from nonprofits in the US

Journal of public budgeting, accounting & financial management, 2020-10, Vol.32 (4), p.551-575 [Peer Reviewed Journal]

Emerald Publishing Limited 2020 ;ISSN: 1096-3367 ;EISSN: 1945-1814 ;DOI: 10.1108/JPBAFM-10-2019-0157

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66
Use of specialists on audit engagements: A research synthesis and directions for future research
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Article
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Use of specialists on audit engagements: A research synthesis and directions for future research

Journal of accounting literature, 2017-12, Vol.39 (1), p.23-51 [Peer Reviewed Journal]

2017 University of Florida, Fisher School of Accounting ;Copyright Elsevier BV 2017 ;ISSN: 0737-4607 ;EISSN: 2452-1469 ;DOI: 10.1016/j.acclit.2017.07.001

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67
Office Size of Big 4 Auditors and Client Restatements
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Article
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Office Size of Big 4 Auditors and Client Restatements

Contemporary accounting research, 2013-12, Vol.30 (4), p.1626-1661 [Peer Reviewed Journal]

CAAA ;Copyright Canadian Academic Accounting Association Winter 2013 ;2013 The Canadian Academic Accounting Association ;ISSN: 0823-9150 ;EISSN: 1911-3846 ;DOI: 10.1111/1911-3846.12011

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68
The role of audit committee attributes in intellectual capital disclosures: Evidence from Malaysia
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Article
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The role of audit committee attributes in intellectual capital disclosures: Evidence from Malaysia

Managerial auditing journal, 2015-10, Vol.30 (8/9), p.756-784 [Peer Reviewed Journal]

Emerald Group Publishing Limited 2015 ;ISSN: 0268-6902 ;EISSN: 1758-7735 ;DOI: 10.1108/MAJ-07-2015-1221

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69
Corporate governance and financial reporting quality: a comparative study
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Article
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Corporate governance and financial reporting quality: a comparative study

Corporate governance (Bradford), 2022-07, Vol.22 (6), p.1308-1326 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1472-0701 ;EISSN: 1758-6054 ;DOI: 10.1108/CG-08-2021-0298

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70
Corporate governance characteristics and impression management in financial statements. A further analysis. Malaysian evidence
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Article
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Corporate governance characteristics and impression management in financial statements. A further analysis. Malaysian evidence

Cogent social sciences, 2023-12, Vol.9 (1) [Peer Reviewed Journal]

2023 The Author(s). This open access article is distributed under a Creative Commons Attribution (CC-BY) 4.0 license. 2023 ;2023 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: 2331-1886 ;EISSN: 2331-1886 ;DOI: 10.1080/23311886.2023.2191431

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71
Financial auditing during crisis: Assessing and reporting fraud and going concern risk in Lebanon
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Article
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Financial auditing during crisis: Assessing and reporting fraud and going concern risk in Lebanon

Accounting and management information systems, 2022-12, Vol.21 (4), p.575-603 [Peer Reviewed Journal]

Copyright Bucharest Academy of Economic Studies 2022 ;ISSN: 1843-8105 ;ISSN: 1583-4387 ;EISSN: 2559-6004 ;EISSN: 1583-4387 ;DOI: 10.24818/jamis.2022.04005

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72
Auditor rotations and audit quality: A perspective from cumulative number of audit partner and audit firm rotations
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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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73
Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria
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Article
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Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria

Business and Economic Horizons, 2018-01, Vol.14 (2), p.355-374

COPYRIGHT 2018 Prague Development Center ;Copyright Prague Development Center 2018 ;ISSN: 1804-5006 ;ISSN: 1804-1205 ;EISSN: 1804-5006 ;DOI: 10.15208/beh.2018.26

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74
The Effect of Engagement Auditors on Financial Statement Comparability
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Article
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The Effect of Engagement Auditors on Financial Statement Comparability

Auditing : a journal of practice and theory, 2021-08, Vol.40 (3), p.73-104 [Peer Reviewed Journal]

Copyright American Accounting Association Aug 2021 ;ISSN: 0278-0380 ;EISSN: 1558-7991 ;DOI: 10.2308/AJPT-19-061

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75
Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market
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Article
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Does intellectual capital and corporate governance have an impact on annual report readability? Evidence from an emerging market

International journal of emerging markets, 2023-11, Vol.18 (9), p.2402-2437 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited. ;ISSN: 1746-8809 ;EISSN: 1746-8817 ;DOI: 10.1108/IJOEM-08-2020-0965

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76
Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities
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Article
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Entity Structure and Taxes: An Analysis of Embedded Pass-Through Entities

The Accounting review, 2021-11, Vol.96 (6), p.1-27 [Peer Reviewed Journal]

Copyright American Accounting Association Nov 2021 ;ISSN: 0001-4826 ;EISSN: 1558-7967 ;DOI: 10.2308/TAR-2019-0498

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77
Audit expectation gap: a comprehensive literature review
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Article
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Audit expectation gap: a comprehensive literature review

AJAR (Asian Journal of Accounting Research) (Online), 2022-09, Vol.7 (3), p.308-319 [Peer Reviewed Journal]

Aluthgama Guruge Deepal and Ariyarathna Jayamaha ;Aluthgama Guruge Deepal and Ariyarathna Jayamaha. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2443-4175 ;EISSN: 2443-4175 ;DOI: 10.1108/AJAR-10-2021-0202

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78
Reserve Management and Audit Committee Characteristics: Evidence From U.S. Property-Liability Insurance Companies
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Article
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Reserve Management and Audit Committee Characteristics: Evidence From U.S. Property-Liability Insurance Companies

The Journal of risk and insurance, 2019-12, Vol.86 (4), p.1019-1043 [Peer Reviewed Journal]

Copyright © 2019 The American Risk and Insurance Association ;2018 The Journal of Risk and Insurance ;COPYRIGHT 2019 American Risk and Insurance Association, Inc. ;2019 The Journal of Risk and Insurance ;ISSN: 0022-4367 ;EISSN: 1539-6975 ;DOI: 10.1111/jori.12251

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79
Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards
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Article
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Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards

Journal of accounting in emerging economies, 2019-11, Vol.9 (4), p.502-526 [Peer Reviewed Journal]

Emerald Publishing Limited ;Emerald Publishing Limited 2019 ;ISSN: 2042-1168 ;EISSN: 2042-1176 ;DOI: 10.1108/JAEE-08-2018-0084

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80
Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China
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Article
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Financial Distress, Investment Opportunity, and the Contagion Effect of Low Audit Quality: Evidence from China

Journal of business ethics, 2018-02, Vol.147 (3), p.565-593 [Peer Reviewed Journal]

Springer Science+Business Media B.V., part of Springer Nature 2018 ;Springer Science+Business Media Dordrecht 2015 ;Journal of Business Ethics is a copyright of Springer, (2015). All Rights Reserved. ;ISSN: 0167-4544 ;EISSN: 1573-0697 ;DOI: 10.1007/s10551-015-2986-5

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Results 61 - 80 of 21,986  for All Library Resources

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