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isPartOf:"Auditing : a journal of practice & theory"
~isPartOf:"Asian review of accounting"
~isPartOf:"Journal of accounting research"
~subject:"IFRS"
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Financial audit
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Auditing : a journal of practice & theory
Asian review of accounting
Journal of accounting research
The accounting review : a publication of the American Accounting Association
11
Research in accounting regulation
8
International journal of auditing : IJA
7
Journal of accounting & management information systems : JAMIS
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Accounting and Auditing Assessment
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Accounting and finance : journal of the Accounting Association of Australia and New Zealand
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Routledge handbook of accounting in Asia
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Accounting, organizations, and institutions : essays in honour of Anthony Hopwood
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Critical perspectives on accounting : an international journal for social and organizational accountability
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ECONIS (ZBW)
21
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1
Does goodwill-related critical audit matters disclosure influence firms' financial reporting decisions? : evidence from goodwill impairment
Jahan, Nusrat
;
Karim, M. Sydul
- In:
Auditing : a journal of practice & theory
43
(
2024
)
2
,
pp. 159-187
Persistent link: https://www.econbiz.de/10014536440
Saved in:
2
Corporate monitoring and misreporting : the role of rules-based and principles-based accounting standards
Fang, Li
;
Pittman, Jeffrey A.
;
Zhang, Yinqi
;
Zhao, Yuping
- In:
Auditing : a journal of practice & theory
43
(
2024
)
3
,
pp. 107-137
Persistent link: https://www.econbiz.de/10015051796
Saved in:
3
The role of valuation specialists in audits of fair values and potential for change under amended public company accounting oversight board standards
Griffith, Emily E.
;
Hammersley, Jacqueline S.
- In:
Auditing : a journal of practice & theory
42
(
2023
)
2
,
pp. 133-161
Persistent link: https://www.econbiz.de/10014311643
Saved in:
4
Do industry specialist auditors enhance accounting quality in the EU? : evidence from the pre-IFRS and mandatory post-IFRS periods
Lopez, Dennis M.
;
Schuldt, Michael A.
;
Vega, Jose G.
- In:
Asian review of accounting
30
(
2022
)
4
,
pp. 398-431
Persistent link: https://www.econbiz.de/10013455306
Saved in:
5
The effects of firm guidance on auditors' evaluations of fair value estimates
Cohen, Jeffrey
;
Gaynor, Lisa Milici
;
Montague, Norma R.
; …
- In:
Auditing : a journal of practice & theory
41
(
2022
)
4
,
pp. 85-105
Persistent link: https://www.econbiz.de/10013503392
Saved in:
6
Does mandatory IFRS adoption affect audit hours and the effectiveness to constrain earnings management? : evidence from Italy
Azzali, Stefano
;
Mazza, Tatiana
;
Reichelt, Kenneth J.
; …
- In:
Auditing : a journal of practice & theory
40
(
2021
)
4
,
pp. 1-25
Persistent link: https://www.econbiz.de/10012698707
Saved in:
7
Do audit firm tenure and size moderate changes in financial reporting quality due to mandatory IFRS adoption?
Riccardi, William N.
- In:
Auditing : a journal of practice & theory
38
(
2019
)
4
,
pp. 201-224
Persistent link: https://www.econbiz.de/10012295530
Saved in:
8
Auditors' strategic audit pricing : evidence from the pre- and post-IFRS periods
Choi, Sunhwa
;
Choi, Youn-Sik
;
Kim, Bum-Joon
- In:
Auditing : a journal of practice & theory
37
(
2018
)
4
,
pp. 75-94
Persistent link: https://www.econbiz.de/10011975650
Saved in:
9
Current practices and challenges in auditing fair value measurements and complex estimates : implications for auditing standards and the academy
Glover, Steven M.
;
Taylor, Mark H.
;
Wu, Yi-Jing
- In:
Auditing : a journal of practice & theory
36
(
2017
)
1
,
pp. 63-84
Persistent link: https://www.econbiz.de/10011670134
Saved in:
10
Are juries more likely to second-guess auditors under imprecise accounting standards?
Kadous, Kathryn
;
Mercer, Molly
- In:
Auditing : a journal of practice & theory
35
(
2016
)
1
,
pp. 101-117
Persistent link: https://www.econbiz.de/10011482157
Saved in:
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