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~subject:"Financial statement audit"
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Financial statement audit
Financial audit
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Wirtschaftsprüfung
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auditor liability
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9
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analytical procedures
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culpable control model
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financial reporting quality
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(vague) negligence rule
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Contemporary accounting research : the journal of the Canadian Academic Accounting Association
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Accounting horizons : a quarterly publication of the American Accounting Association
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Asian journal of business and accounting : AJBA
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Auditing : a journal of practice & theory
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The importance of clarification of auditors' responsibilities under the new audit reporting standards
Backof, Ann G.
;
Bowlin, Kendall
;
Goodson, Brian M.
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
4
,
pp. 2284-2304
Persistent link: https://www.econbiz.de/10013464917
Saved in:
2
The role of key audit matters in assessing
auditor
liability
: evidence from auditor and non-auditor evaluators
Thanyawee Pratoomsuwan
;
Yolrabil, Orapan
- In:
Asian journal of business and accounting : AJBA
13
(
2020
)
1
,
pp. 35-64
Persistent link: https://www.econbiz.de/10012257580
Saved in:
3
Does susceptibility to the numerosity heuristic impact juror assessments of auditors' liability?
Joe, Jennifer R.
;
Luippold, Benjamin L.
;
Sanderson, …
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
1
,
pp. 87-116
Persistent link: https://www.econbiz.de/10013165359
Saved in:
4
The effects of the internal control opinion and use of audit data analytics on perceptions of audit quality, assurance, and auditor negligence
Barr-Pulliam, Dereck
;
Brown-Liburd, Helen L.
; …
- In:
Auditing : a journal of practice & theory
41
(
2022
)
1
,
pp. 25-48
Persistent link: https://www.econbiz.de/10013190463
Saved in:
5
Stakeholder perceptions of data and analytics based auditing techniques
Ballou, Brian
;
Grenier, Jonathan H.
;
Reffett, Andrew
- In:
Accounting horizons : a quarterly publication of the …
35
(
2021
)
3
,
pp. 47-68
Persistent link: https://www.econbiz.de/10012667211
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