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~subject:"IFRS"
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IFRS
Financial audit
20
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accounting estimates
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15
Accounting estimates
14
Rechnungswesen
14
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fair value
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Großbritannien
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auditing
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critical accounting estimates
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professional skepticism
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Anantharaman, Divya
1
Bewley, Kathryn
1
Downes, Jimmy F.
1
Griffith, Emily E.
1
Gronewold, Ulfert
1
Haller, Axel
1
Hammersley, Jacqueline S.
1
Kabir, Humayun
1
Kang, Tony
1
Kim, Sohyung
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Lee, Cheol
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Menzefricke, Ulrich
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Oncioiu, Ionica
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Rahman, Asheq
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Su, Li
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Accounting horizons : a quarterly publication of the American Accounting Association
1
Advances in accounting : a research annual
1
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EuroEconomica
1
Journal of business ethics : JOBE
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ECONIS (ZBW)
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1
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:
2
Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests : evidence from Australia
Kabir, Humayun
;
Su, Li
;
Rahman, Asheq
- In:
Journal of contemporary accounting & economics
16
(
2020
)
3
,
pp. 1-24
Persistent link: https://www.econbiz.de/10012421431
Saved in:
3
Revenue from contracts with customers under IFRS 15 : new perspectives on practice
Oncioiu, Ionica
;
Tǎnase, Alin-Eliodor
- In:
EuroEconomica
35
(
2016
)
2
,
pp. 31-40
Persistent link: https://www.econbiz.de/10011570205
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
Misleading forecasts in
accounting
estimates
: a form of ethical blindness in accounting standards?
Smieliauskas, Wally
;
Bewley, Kathryn
;
Gronewold, Ulfert
; …
- In:
Journal of business ethics : JOBE
152
(
2018
)
2
,
pp. 437-457
Persistent link: https://www.econbiz.de/10011926985
Saved in:
6
The role of specialists in financial reporting : evidence from pension accounting
Anantharaman, Divya
- In:
Review of accounting studies
22
(
2017
)
3
,
pp. 1261-1306
Persistent link: https://www.econbiz.de/10011743244
Saved in:
7
National influence on the application of IFRS : interpretations and
accounting
estimates
by German and British accountants
Wehrfritz, Martin
;
Haller, Axel
- In:
Advances in accounting : a research annual
30
(
2014
)
1
,
pp. 196-208
Persistent link: https://www.econbiz.de/10010378711
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