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Search: subject:"AS5"
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Financial audit
7
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7
Internes Kontrollsystem
7
Wirtschaftsprüfung
7
AS5
4
Financial statement audit
4
Jahresabschlussprüfung
4
PCAOB
3
PCAOB Auditing Standard No. 5 (AS5)
3
Sarbanes-Oxley Act
3
AS2
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Business cycle
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2
Regulation
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Regulierung
2
SOX 404 audit
2
Service quality
2
audit risk
2
auditor portfolio
2
economic recession
2
Abschlussprüferrecht
1
Accounting law
1
Additional audit effort
1
Audit regulation
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Auditing standards
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Big 4 pricing
1
Bilanzrecht
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Corporate Governance
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Deutschland
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Fee (Remuneration)
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Financial misstatements
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Financial statement
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Fortführungsprinzip
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Germany
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8
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Li, Chan
2
Schroeder, Joseph H.
2
Sun, Lili
2
Alali, Fatima
1
Draeger, Michelle
1
Elder, Randal J.
1
Herrmann, Don
1
Hogan, Chris E.
1
Lawson, Bradley P.
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Mitra, Santanu
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Raman, K. K.
1
Raman, Krishnamurthy K.
1
Ratzinger-Sakel, Nicole V. S.
1
Shepardson, Marcy L.
1
Song, Hakjoon
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Wu, Da
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Yang, Joon Sun
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Auditing : a journal of practice & theory
2
Accounting and the public interest
1
Accounting horizons : a quarterly publication of the American Accounting Association
1
Journal of accounting, auditing & finance : JAAF
1
Research in accounting regulation
1
Review of quantitative finance and accounting
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The accounting review : a publication of the American Accounting Association
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ECONIS (ZBW)
8
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1
The SOX 404 control audit and the effectiveness of additional audit effort in lowering the risk of financial misstatements
Li, Chan
;
Raman, K. K.
;
Sun, Lili
;
Yang, Rong
- In:
Review of quantitative finance and accounting
54
(
2020
)
3
,
pp. 981-1009
Persistent link: https://www.econbiz.de/10012233107
Saved in:
2
An analysis of big 4 pricing and firm size : the differential impact of demand and supply shocks on large and small clients
Alali, Fatima
;
Elder, Randal J.
;
Zhou, Jian
- In:
Journal of accounting, auditing & finance : JAAF
34
(
2019
)
2
,
pp. 204-230
Persistent link: https://www.econbiz.de/10012169897
Saved in:
3
Do SOX 404 control audits and management assessments improve overall internall control system quality?
Schroeder, Joseph H.
;
Shepardson, Marcy L.
- In:
The accounting review : a publication of the American …
91
(
2016
)
5
,
pp. 1513-1541
Persistent link: https://www.econbiz.de/10011564238
Saved in:
4
Changes in audit quality under Auditing Standard No. 5
Draeger, Michelle
;
Herrmann, Don
;
Lawson, Bradley P.
- In:
Accounting and the public interest
16
(
2016
)
1
,
pp. 57-83
Persistent link: https://www.econbiz.de/10011697338
Saved in:
5
The effect of auditing standard No. 5 on audit report lags
Mitra, Santanu
;
Song, Hakjoon
;
Yang, Joon Sun
- In:
Accounting horizons : a quarterly publication of the …
29
(
2015
)
3
,
pp. 507-527
Persistent link: https://www.econbiz.de/10011374542
Saved in:
6
The SOX 404 internal control audit : key regulatory events
Li, Chan
;
Raman, Krishnamurthy K.
;
Sun, Lili
;
Wu, Da
- In:
Research in accounting regulation
27
(
2015
)
2
,
pp. 160-164
Persistent link: https://www.econbiz.de/10011438690
Saved in:
7
Auditor fees and auditor independence-evidence from going concern reporting decisions in Germany
Ratzinger-Sakel, Nicole V. S.
- In:
Auditing : a journal of practice & theory
32
(
2013
)
4
,
pp. 129-168
Persistent link: https://www.econbiz.de/10010225331
Saved in:
8
The impact of PCAOB
AS
5
and the economic recession on client portfolio characteristics of the big 4 audit firms
Schroeder, Joseph H.
;
Hogan, Chris E.
- In:
Auditing : a journal of practice & theory
32
(
2013
)
4
,
pp. 95-127
Persistent link: https://www.econbiz.de/10010225335
Saved in:
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