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~subject:"Rechnungswesen"
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Rechnungswesen
Financial audit
20
Wirtschaftsprüfung
20
accounting estimates
19
Accounting
15
Accounting estimates
14
IFRS
7
Dienstleistungsqualität
6
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audit quality
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fair value
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3
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3
Großbritannien
3
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3
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3
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3
auditing
3
critical accounting estimates
3
professional skepticism
3
Accounting Estimates
2
Accounting standards
2
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Glendening, Matthew
2
Menzefricke, Ulrich
2
Shaw, Ken W.
2
Smieliauskas, Wally
2
Anantharaman, Divya
1
Bauman, Mark P.
1
Beaulieu, Philip
1
Bewley, Kathryn
1
Bhattacharjee, Sudip
1
Bonner, Sarah E.
1
Ding, Kexing
1
Downes, Jimmy F.
1
Gronewold, Ulfert
1
Haller, Axel
1
Hayes, Louise
1
Kadous, Kathryn
1
Kang, Tony
1
Kim, Sohyung
1
Lee, Cheol
1
Lev, Baruch
1
Majors, Tracie M.
1
Mauldin, Elaine G.
1
Moreno, Kimberly K.
1
Oncioiu, Ionica
1
Peng, Xuan
1
Pyzoha, Jonathan S.
1
Seidel, Timothy A.
1
Simon, Chad A.
1
Stephens, Nathaniel M.
1
Sun, Ting
1
Timoshenko, Lev M.
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Tǎnase, Alin-Eliodor
1
Vasarhelyi, Miklos A.
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Accounting horizons : a quarterly publication of the American Accounting Association
3
Review of accounting studies
3
The accounting review : a publication of the American Accounting Association
2
Advances in accounting : a research annual
1
Auditing : a journal of practice & theory
1
EuroEconomica
1
Journal of business ethics : JOBE
1
Journal of business finance & accounting : JBFA
1
The international journal of accounting : TIJA
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ECONIS (ZBW)
14
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1
Changes in
accounting
estimates
: an update of priors or an earnings management strategy of "last resort"?
Beaulieu, Philip
;
Hayes, Louise
;
Timoshenko, Lev M.
- In:
Journal of business finance & accounting : JBFA
50
(
2023
)
3/4
,
pp. 622-659
Persistent link: https://www.econbiz.de/10014304091
Saved in:
2
A habit strength-based explanation for auditors' use of simple cognitive processes for complex tasks
Bonner, Sarah E.
;
Kadous, Kathryn
;
Majors, Tracie M.
- In:
The accounting review : a publication of the American …
97
(
2022
)
3
,
pp. 107-129
Persistent link: https://www.econbiz.de/10013332611
Saved in:
3
Management bias across multiple
accounting
estimates
Seidel, Timothy A.
;
Simon, Chad A.
;
Stephens, Nathaniel M.
- In:
Review of accounting studies
25
(
2020
)
1
,
pp. 1-53
Persistent link: https://www.econbiz.de/10012231013
Saved in:
4
The influence of perspective taking encouraged by the audit committee on auditor and client judgments during accounting disputes
Bhattacharjee, Sudip
;
Moreno, Kimberly K.
;
Pyzoha, …
- In:
Auditing : a journal of practice & theory
39
(
2020
)
3
,
pp. 29-53
Persistent link: https://www.econbiz.de/10012301802
Saved in:
5
Machine learning improves
accounting
estimates
: evidence from insurance payments
Ding, Kexing
;
Lev, Baruch
;
Peng, Xuan
;
Sun, Ting
; …
- In:
Review of accounting studies
25
(
2020
)
3
,
pp. 1098-1134
Persistent link: https://www.econbiz.de/10012306847
Saved in:
6
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:
7
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:
8
Determinants and consequences of quantitative critical accounting estimate disclosures
Glendening, Matthew
;
Mauldin, Elaine G.
;
Shaw, Ken W.
- In:
The accounting review : a publication of the American …
94
(
2019
)
5
,
pp. 189-218
Persistent link: https://www.econbiz.de/10012121932
Saved in:
9
Managerial miscalibration and its effects on the auditability of
accounting
estimates
: evidence from pension accounting
Menzefricke, Ulrich
;
Smieliauskas, Wally
- In:
The international journal of accounting : TIJA
54
(
2019
)
4
,
pp. 1950016-1-1950016-26
Persistent link: https://www.econbiz.de/10012173381
Saved in:
10
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:
1
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