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~isPartOf:"Advances in accounting : a research annual"
~isPartOf:"International journal of managerial and financial accounting"
~isPartOf:"Journal of financial reporting & accounting : JFRA"
~subject:"Wirtschaftsprüfung"
~type_genre:"Article in journal"
~type_genre:"Bibliografie enthalten"
~type_genre:"Working Paper"
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Search: subject:"Bilanzpolitik"
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Wirtschaftsprüfung
Accounting policy
107
Bilanzpolitik
107
Earnings management
29
Gewinn
26
Profit
26
Accrual
24
Rückstellung
24
Financial audit
21
Corporate Governance
20
Corporate governance
20
Accruals and deferrals
18
Rechnungsabgrenzung
18
IFRS
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Accounting
13
Rechnungswesen
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Real earnings management
11
Accounting standards
9
Bilanzierungsgrundsätze
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China
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Dienstleistungsqualität
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Financial analysis
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Finanzanalyse
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Forecast
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Prognose
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Service quality
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USA
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United States
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Discretionary accruals
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Earnings announcement
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Capital income
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Firm performance
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Jahresabschluss
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Kapitaleinkommen
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Unternehmenserfolg
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Eigentümerstruktur
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earnings management
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English
21
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Abu Afifa, Malik
1
Agyei-Mensah, Ben K.
1
Alsharairi, Malek
1
Alves, Sandra
1
Brooks, Marcus R.
1
Casey, Ryan J.
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Dimitras, Augustinos I.
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Duong, Hong
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Fowzia, Rehana
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Habib, Ahsan
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Hadriche, Manel
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Hairston, Stephanie A.
1
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1
Heinz, Philip
1
Hellmann, Andreas
1
Ho, L. C. Jennifer
1
Huang, Huichi
1
Iatridis, George
1
Iqtait, Khaldoon
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Jarboui, Anis
1
Jiang, Haiyan
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Kaplan, Steven E.
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Koubaa, Rakia Riguen
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Le, Ben
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Lin, Hsiao-Lun
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Lopez, Dennis M.
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Lu, Chia-Chi
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Moore, Paula Hearn
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Ngo, Anh
1
Omri, Abdelwehed
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Advances in accounting : a research annual
International journal of managerial and financial accounting
Journal of financial reporting & accounting : JFRA
Auditing : a journal of practice & theory
30
Managerial auditing journal
18
The accounting review : a publication of the American Accounting Association
13
Accounting horizons : a quarterly publication of the American Accounting Association
11
International journal of auditing : IJA
9
Review of accounting studies
9
Asian review of accounting
8
International journal of economics and financial issues : IJEFI
8
Journal of business ethics : JOBE
8
Afro-Asian Journal of Finance and Accounting : AAJFA
7
Cogent business & management
7
International journal of accounting and information management
7
Journal of accounting, auditing & finance
7
Journal of contemporary accounting & economics
7
Journal of management & governance
7
Research in accounting regulation
7
Asia-Pacific journal of accounting & economics : APJAE
6
International journal of critical accounting : IJCA
6
Journal of accounting & economics
6
Journal of accounting and public policy
6
Journal of accounting in emerging economies : JAEE
6
Review of quantitative finance and accounting
6
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
5
Investment management and financial innovations
5
Journal of business finance & accounting : JBFA
5
The journal of applied business research
5
Accounting and business research
4
Accounting and finance : journal of the Accounting Association of Australia and New Zealand
4
Asian journal of accounting research
4
Australasian accounting business and finance journal : AABF
4
China journal of accounting research : CJAR
4
Emerging markets review
4
European accounting review
4
International journal of accounting, auditing and performance evaluation : IJAAPE
4
International journal of disclosure and governance
4
Journal of applied accounting research
4
Journal of financial economic policy
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ECONIS (ZBW)
21
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1
The impact of audit quality on earnings management and cost of equity capital : evidence from a developing market
Le, Ben
;
Moore, Paula Hearn
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 695-728
Persistent link: https://www.econbiz.de/10014304980
Saved in:
2
Does earnings management mediate the relationship between audit quality and company performance? : evidence from Jordan
Abu Afifa, Malik
;
Saleh, Isam Hamad
;
Haniah, Fadi Fouad
- In:
Journal of financial reporting & accounting : JFRA
21
(
2023
)
3
,
pp. 747-774
Persistent link: https://www.econbiz.de/10014304983
Saved in:
3
Big 4 auditors, bank earnings management and financial crisis in Africa
Ozili, Peterson K.
- In:
Journal of financial reporting & accounting : JFRA
20
(
2022
)
2
,
pp. 215-232
Persistent link: https://www.econbiz.de/10013366639
Saved in:
4
Auditor rotation, key audit matter disclosures, and financial reporting quality
Lin, Hsiao-Lun
;
Yen, Ai-Ru
- In:
Advances in accounting : a research annual
57
(
2022
),
pp. 1-14
Persistent link: https://www.econbiz.de/10013365572
Saved in:
5
Income smoothing and audit fees
Chang, Hsihui
;
Ho, L. C. Jennifer
;
Liu, Zenghui
;
Ouyang, Bo
- In:
Advances in accounting : a research annual
54
(
2021
),
pp. 1-16
Persistent link: https://www.econbiz.de/10013477326
Saved in:
6
Do auditors react to real earnings management?
Paredes, Angel Arturo Pacheco
;
Wheatley, Clark M.
- In:
Advances in accounting : a research annual
55
(
2021
),
pp. 1-18
Persistent link: https://www.econbiz.de/10013443970
Saved in:
7
Effective audit committee, audit quality and earnings management : evidence from the Ghana Stock Exchange
Agyei-Mensah, Ben K.
;
Yeboah, Michael
- In:
International journal of managerial and financial accounting
11
(
2019
)
2
,
pp. 93-112
Persistent link: https://www.econbiz.de/10012051395
Saved in:
8
Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.
;
Brooks, Marcus R.
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 81-94
Persistent link: https://www.econbiz.de/10012064332
Saved in:
9
Types of nonaudit service fees and earnings response coefficients in the post-sarbanes-oxley era
Chen, Anthony
;
Duong, Hong
;
Ngo, Anh
- In:
Advances in accounting : a research annual
44
(
2019
),
pp. 132-147
Persistent link: https://www.econbiz.de/10012064352
Saved in:
10
Evaluating the effect of industry specialist duration on earnings management
Lopez, Dennis M.
;
Vega, Jose
- In:
Advances in accounting : a research annual
45
(
2019
)
100412
,
pp. 1-14
Persistent link: https://www.econbiz.de/10012064595
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