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~isPartOf:"Accounting horizons : a quarterly publication of the American Accounting Association"
~subject:"Bilanzierungsgrundsätze"
~subject:"Internal control"
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Bilanzierungsgrundsätze
Internal control
Accounting
87
Rechnungswesen
87
IFRS
17
Financial audit
14
Wirtschaftsprüfung
14
Financial statement
12
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accounting conservatism
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financial reporting
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Baber, William R.
1
Bhattacharjee, Sudip
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Biondi, Yuri
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Blankespoor, Elizabeth
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Bloomfield, Robert
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Accounting horizons : a quarterly publication of the American Accounting Association
Research in accounting regulation
10
Accounting theory ; Vol. 2
9
Journal of accounting and public policy
7
The accounting review : a publication of the American Accounting Association
7
Accounting in Europe
6
International journal of critical accounting : IJCA
6
Issues in accounting education
6
The journal of corporate accounting & finance
6
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
5
Accounting forum : advancing the interdisciplinary and global connection of accounting research
5
Auditing : a journal of practice & theory
5
Critical perspectives on accounting : an international journal for social and organizational accountability
5
Journal of accounting & economics
5
Journal of accounting & management information systems : JAMIS
5
The international journal of accounting : TIJA
5
Abacus : a journal of accounting, finance and business studies
4
Accounting, Economics, and Law : AEL ; a convivium
4
Advances in finance, accounting, and economics (AFAE) book series
4
Betriebs-Berater Studium
4
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
4
Der Betrieb
4
International journal of economics and financial issues : IJEFI
4
Journal of accounting research
4
Journal of accounting, auditing & finance
4
Managementwissen für Studium und Praxis
4
Advances in public interest accounting
3
African journal of accounting, auditing and finance : AJAAF
3
Betriebs-Berater / Studium
3
Betriebswirtschaftliche Forschung und Praxis : BFuP
3
China journal of accounting research : CJAR
3
International journal of economic perspectives : IJEP
3
International journal of economics and accounting : IJEA
3
Journal of Asian finance, economics and business : JAFEB
3
Journal of accounting education
3
Journal of business ethics : JOBE
3
Journal of international accounting auditing & taxation
3
Review of accounting studies
3
The later years of the International Accounting Standards Committee
3
Vahlens Lernbücher
3
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ECONIS (ZBW)
13
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1
Do CFO outside directorships benefit or harm home firm financial reporting quality?
Cunningham, Lauren M.
;
Myers, Linda A.
;
Short, Justin C.
- In:
Accounting horizons : a quarterly publication of the …
38
(
2024
)
2
,
pp. 101-118
Persistent link: https://www.econbiz.de/10014576969
Saved in:
2
Response by the financial reporting policy committee of the financial accounting and reporting section of the American accounting association to the FASB Invitation to comment on i...
Clor-Proell, Shana M.
;
Brown, Nerissa C.
;
Stubben, …
- In:
Accounting horizons : a quarterly publication of the …
36
(
2022
)
3
,
pp. 1-19
Persistent link: https://www.econbiz.de/10013419442
Saved in:
3
Memorial: Donald T. Nicolaisen : an internationalist SEC chief accountant : 1944-2019
Zeff, Stephen A.
;
Persson, Martin E.
- In:
Accounting horizons : a quarterly publication of the …
34
(
2020
)
2
,
pp. 185-191
Persistent link: https://www.econbiz.de/10012297584
Saved in:
4
Does the mandatory adoption of IFRS improve the association between accruals and cash flows : evidence from accounting estimates
Downes, Jimmy F.
;
Kang, Tony
;
Kim, Sohyung
;
Lee, Cheol
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
1
,
pp. 39-59
Persistent link: https://www.econbiz.de/10012121878
Saved in:
5
The usefulness of accounting information resulting from standard-setting compromises : the pension accounting case
Cussatt, Marc
;
Pollard, Troy J.
;
Stone, Mary S.
- In:
Accounting horizons : a quarterly publication of the …
33
(
2019
)
4
,
pp. 145-165
Persistent link: https://www.econbiz.de/10012155282
Saved in:
6
The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments
Bhattacharjee, Sudip
;
Maletta, Mario J.
;
Moreno, Kimberly K.
- In:
Accounting horizons : a quarterly publication of the …
30
(
2016
)
2
,
pp. 225-238
Persistent link: https://www.econbiz.de/10011508330
Saved in:
7
The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.
;
Laan Smith, Joyce van der
;
Lee, …
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
4
,
pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
Saved in:
8
An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting
Gramling, Audrey A.
;
O'Donnell, Edward F.
;
Vandervelde, …
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
2
,
pp. 249-269
Persistent link: https://www.econbiz.de/10009766920
Saved in:
9
Integrating information technology into accounting research and practice
Geerts, Guido L.
;
Graham, Lynford E.
;
Mauldin, Elaine G.
; …
- In:
Accounting horizons : a quarterly publication of the …
27
(
2013
)
4
,
pp. 815-840
Persistent link: https://www.econbiz.de/10010244056
Saved in:
10
Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements
Baber, William R.
;
Liang, Lihong
;
Zhu, Zinan
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
2
,
pp. 219-237
Persistent link: https://www.econbiz.de/10009568315
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