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An experimental examination of factors that influence auditor assessments of a deficiency in internal control over financial reporting
Gramling, Audrey A.; O'Donnell, Edward F.; Vandervelde, … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 249-269
Persistent link: https://www.econbiz.de/10009766920
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Integrating information technology into accounting research and practice
Geerts, Guido L.; Graham, Lynford E.; Mauldin, Elaine G.; … - In: Accounting horizons : a quarterly publication of the … 27 (2013) 4, pp. 815-840
Persistent link: https://www.econbiz.de/10010244056
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The role of account subjectivity and risk of material misstatement on auditors' internal audit reliance judgments
Bhattacharjee, Sudip; Maletta, Mario J.; Moreno, Kimberly K. - In: Accounting horizons : a quarterly publication of the … 30 (2016) 2, pp. 225-238
Persistent link: https://www.econbiz.de/10011508330
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Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements
Baber, William R.; Liang, Lihong; Zhu, Zinan - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 219-237
Persistent link: https://www.econbiz.de/10009568315
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Memorial: Donald T. Nicolaisen : an internationalist SEC chief accountant : 1944-2019
Zeff, Stephen A.; Persson, Martin E. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 185-191
Persistent link: https://www.econbiz.de/10012297584
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The factors influencing managerial performance and their effect on financial accountability
Kawatu, Freddy Semuel; Kewo, Cecilia Lelly - In: International journal of economics and financial issues … 9 (2019) 5, pp. 135-139
Persistent link: https://www.econbiz.de/10012150595
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Internal standards of economic entity : a tool to improve its accounting system and the way to comply with the requirements of federal law of the Russian Federation "on accounting"...
Kostina, Zinaida Aleksandrovna; Safronova, Galina Petrovna - In: International journal of economics and financial issues … 6 (2016) 2, pp. 131-137
Persistent link: https://www.econbiz.de/10011781598
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The influence of internal control implementation and managerial performance on financial accountability local government in Indonesia
Kewo, Cecilia Lelly - In: International journal of economics and financial issues … 7 (2017) 1, pp. 293-297
Persistent link: https://www.econbiz.de/10011784514
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Do CFO outside directorships benefit or harm home firm financial reporting quality?
Cunningham, Lauren M.; Myers, Linda A.; Short, Justin C. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 2, pp. 101-118
Persistent link: https://www.econbiz.de/10014576969
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Do adverse opinions on internal control over financial reporting lead to changes in reporting format?
Strawser, Jerry R. - In: Accounting horizons : a quarterly publication of the … 38 (2024) 3, pp. 125-134
Persistent link: https://www.econbiz.de/10015071388