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Auditing and examining blockchain information

Castonguay, John - In: The Emerald handbook of blockchain for business, (pp. 359-372). 2021

Persistent link: https://www.econbiz.de/10012501554

Die Haftung des Wirtschaftsprüfers am Primär- und am Sekundärmarkt - eine rechtsökonomische Analyse

Schäfer, Hans-Bernd; Bigus, Jochen - Berkeley Electronic Press

Ein fehlerhaftes Testat führt oft zur Überbewertung des Unternehmens. Auf dem Sekundärmarkt, d.h. bei der Abschlussprüfung eines bereits börsennotierten Unternehmens, weiß ein uninformierter Anleger ex-ante nicht, ob er Käufer oder Verkäufer überteuerter Aktien sein wird. Er kann einen...

Persistent link: https://www.econbiz.de/10005086897

Studies on the impact of accounting information and assurance on commercial lending judgments

Schneider, Arnold - In: Journal of accounting literature : the official journal … 41 (2018), pp. 63-74

Persistent link: https://www.econbiz.de/10012030492

Regulatory oversight and auditor market share

Aobdia, Daniel; Shroff, Nemit - In: Journal of accounting & economics 63 (2017) 2/3, pp. 262-287

Persistent link: https://www.econbiz.de/10011730195

When data become ubiquitous, what becomes of accounting and assurance?

Borthick, A. Faye; Pennington, Robin R. - In: The journal of information systems : JIS ; a semiannual … 31 (2017) 3, pp. 1-4

Persistent link: https://www.econbiz.de/10011791265

Expectations for sustainability reporting from users, preparers, and the accounting profession

Elkins, Hamilton; Entwistle, Gary; Schmidt, Regan N. - In: International journal of disclosure and governance 21 (2024) 1, pp. 143-164

Persistent link: https://www.econbiz.de/10014511759

Learning from machine learning in accounting and assurance

Cho, Soohyun; Vasarhelyi, Miklos A.; Sun, Ting; Zhang, … - In: Journal of emerging technologies in Accounting 17 (2020) 1, pp. 1-10

Persistent link: https://www.econbiz.de/10012419424

Barriers to the adoption of independent reviews by non-public interest entities in South Africa

Nyambuya, Kudzinetsa; Yasseen, Yaeesh; Soni, Faeeza - In: African journal of business and economic research : AJBER 16 (2021) 2, pp. 185-206

Persistent link: https://www.econbiz.de/10012816207

Informational content and assurance of textual disclosures : evidence on integrated reporting

Caglio, Ariela; Melloni, Gaia; Perego, Paolo - In: The European accounting review 29 (2020) 1, pp. 55-83

Persistent link: https://www.econbiz.de/10012195463

Knowledge and skills in complex assurance engagements : the case of XBRL

Debreceny, Roger S.; Farewell, Stephanie M.; Scarlata, … - In: The journal of information systems : JIS ; a semiannual … 34 (2020) 1, pp. 21-45

Persistent link: https://www.econbiz.de/10012249824

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