Search Results - subject:"revision"

IT-Revision, IT-Audit und IT-Compliance : neue Ansätze für die IT-Prüfung

Sowa, Aleksandra; Duscha, Peter; Schreiber, Sebastian - 2019 - 2., aktualisierte Auflage

Persistent link: https://www.econbiz.de/10011955379

Three Essays on Audit Regulation, Audit Market Structure, and the Quality of Financial Statements

Heß, Benjamin - 2014

Persistent link: https://www.econbiz.de/10010408569

Auswirkungen der internen Revision auf die Qualität der Rechnungslegung – Eine kritische Analyse

Fabian, Jette - In: Junior Management Science (JUMS) 7 (2022) 5, pp. 1242-1269

rechtzeitig unternehmensintern aufzudecken, soll als eine mögliche Lösung die Interne Revision als prozessunabhängige … in dieser Arbeit kritisch analysiert, ob und inwiefern die Interne Revision Auswirkungen auf die Qualität der … gerecht zu werden. Im Ergebnis kann festgehalten werden, dass eine qualitativ hochwertige Interne Revision, als einer von vier …

Persistent link: https://www.econbiz.de/10014528926

Reason and Less: Pursuing Food, Sex, and Politics

Goel, Vinod - 2022

A new, biologically driven model of human behavior in which reason is tethered to the evolutionarily older autonomic, instinctive, and associative systems. In Reason and Less, Vinod Goel explains the workings of the tethered mind. Reason does not float on top of our biology but is tethered to...

Persistent link: https://www.econbiz.de/10014458224

Retrospective Computations of Price Index Numbers: Theory and Application

von Auer, Ludwig; Shumskikh, Alena - In: Review of Income and Wealth 70 (2022) 1, pp. 60-79

bias. Therefore, the present study introduces and examines simple and transparent revision approaches that retrospectively … predictions. The proposed revision approaches are adoptable not only to most national CPIs but also to other price-level measures …

Persistent link: https://www.econbiz.de/10014519602

Belief adjustment : a double hurdle model and experimental evidence

Henckel, Timo; Menzies, Gordon Douglas; Moffatt, Peter G.; … - In: Experimental economics : a journal of the Economic … 25 (2022) 1, pp. 26-67

Persistent link: https://www.econbiz.de/10012817403

Revisions in the Norwegian National Accounts : accuracy, unbiasedness and efficiency in preliminary figures

Helliesen, Magnus Kvåle; Hungnes, Håvard; Skjerpen, Terje - In: Empirical economics : a quarterly journal of the … 62 (2022) 3, pp. 1079-1121

Persistent link: https://www.econbiz.de/10012819523

Factors affecting internal audit effectiveness : empirical evidence from Vietnam

Ta Thu Trang; Doan Thanh Nga - In: International Journal of Financial Studies : open … 10 (2022) 2, pp. 1-14

This study investigated four factors affecting internal audit effectiveness in Vietnam, namely, independence of internal audit, the competence of internal auditors, management support for internal audit, and quality of internal audit work. Quantitative and qualitative evaluations were conducted,...

Persistent link: https://www.econbiz.de/10013252793

Theory-based learning and experimentation : how strategists can systematically generate knowledge at the edge between the known and the unknown

Ehrig, Timo; Schmidt, Jens - In: Strategic management journal 43 (2022) 7, pp. 1287-1318

Persistent link: https://www.econbiz.de/10013288205

Internal Auditor's Role in ESG Disclosure and Assurance : An Analysis of Practical Insights

Bonrath, Annika; Eulerich, Marc; Lopez-Kasper, Vanessa - 2022

Using a dataset of 107 internal auditors, we investigate internal audit functions' (IAF) role in environmental, social, and governance (ESG) matters. We give evidence for organizations' and IAFs' ESG maturity driving ESG reporting, while IAFs' involvement in ESG drives assurance of ESG reports....

Persistent link: https://www.econbiz.de/10013293592