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Audit services and financial reporting quality : the role of accounting expertise auditors

Ur-Rahman, Shujah; Chen, Songsheng; Al-Faryan, Mamdouh … - In: Cogent business & management 10 (2023) 1, pp. 1-25

The effectiveness of the company's financial reporting system depends on the audit's quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ). Since numerous components work together to determine...

Persistent link: https://www.econbiz.de/10014458842

Accounting errors in nonprofit organizations

Burks, Jeffrey J. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 341-361

Persistent link: https://www.econbiz.de/10011304157

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

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

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

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

Financial reporting, public services and local executives’ re-electability in Indonesia

Furqan, Andi Chairil; Wardhani, Ratna; Martani, Dwi; … - In: Cogent business & management 8 (2021) 1, pp. 1-22

This study aims to analyze the effects of audit findings, follow-up of audit recommendations, quality of financial reporting and public services on the incumbent electability. Using subnational elections data in Indonesia in 2015 and 2017, the final sample amounted to 291 observations, which...

Persistent link: https://www.econbiz.de/10012643076

A framework for auditor data literacy : a normative position

Appelbau, Deniz; Showalter, D. Scott; Sun, Ting; … - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 5-25

Persistent link: https://www.econbiz.de/10012695037

The consequences of accounting failure for innovation : a multi-level analysis

Hess, Megan F.; Hess, Andrew M. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 2, pp. 109-124

Persistent link: https://www.econbiz.de/10012297564

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