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Fraud in accounting and audit research (1926-2019) : a bibliometric analysis

Ratzinger-Sakel, Nicole V. S.; Tiedemann, Thorben - In: Accounting history review 32 (2022) 2/3, pp. 97-143

Persistent link: https://www.econbiz.de/10014235248

A theory of reasoned action model of accounting students' career choice in public accounting practices in the post-Enron

Law, Philip K. - In: Journal of applied accounting research 11 (2010) 1, pp. 58-73

Persistent link: https://www.econbiz.de/10003991687

Effect of audit quality and accounting and finance backgrounds of audit committee members on firms' compliance with IFRS for goodwill impairment testing

Bepari, Md Khokan; Mollik, Abu Taher - In: Journal of applied accounting research 16 (2015) 2, pp. 196-220

Persistent link: https://www.econbiz.de/10011379347

Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8 : evidence from Jordan

Mardini, Ghassan H.; Crawford, Louise; Power, David M. - In: Journal of applied accounting research 16 (2015) 1, pp. 2-27

Persistent link: https://www.econbiz.de/10011344309

The search for unity in the French accountancy profession, 1969 - 1996

El Omari, Sami; Rossignol, Jean-Luc; Saboly, Michèle - In: Accounting history review 23 (2013) 1, pp. 85-105

Persistent link: https://www.econbiz.de/10009732184

Women in accounting occupations int he 1880 US Census

Roberts, Diane H. - In: Accounting history review 23 (2013) 2, pp. 141-160

Persistent link: https://www.econbiz.de/10009789626

Creative accounting and financial reporting : model development and empirical testing

Tassadaq, Fizza; Malik, Qaisar Ali - In: International journal of economics and financial issues … 5 (2015) 2, pp. 544-551

Persistent link: https://www.econbiz.de/10011453656

Accrual-based and real earnings management before and after IFRS adoption : the case of Greece

Ferentinou, Aikaterini C.; Anagnostopoulou, Seraina C. - In: Journal of applied accounting research 17 (2016) 1, pp. 2-23

Persistent link: https://www.econbiz.de/10011459588

Do life-cycles affect financial reporting quality? : evidence from emerging market

Can, Gökberk - In: Cogent business & management 7 (2020) 1, pp. 1-24

This paper aims to present the effect of life cycle on financial reporting quality (FRQ). Discretionary accruals, small profit, and audit aggressiveness were used to test the FRQ from different approaches for Borsa Istanbul-listed companies between 2008 and 2017. The sample comprises 1,645...

Persistent link: https://www.econbiz.de/10012654864

Accounting comparability and accruals-based earnings management : evidence on listed firms in an emerging market

Nguyen Thanh Liem - In: Cogent business & management 8 (2021) 1, pp. 1-19

accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly … financial constraints have a moderating effect: more constrained firms do not reduce earnings manipulation as their accounting …

Persistent link: https://www.econbiz.de/10012659632