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Consequences of Big Data and formalization on accounting and auditing standards
Krahel, John Peter; Titera, William R. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 409-422
Persistent link: https://www.econbiz.de/10011304148
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The development of auditing standards at the PCAOB and related audit practitioner input
Williams, L. Tyler; Wilder, W. Mark - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 145-165
Persistent link: https://www.econbiz.de/10012695081
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Economic analysis of prodosed PCAOB standards : finding a path forward
Nolder, Christine; Palmrose, Zoe-Vonna - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 183-200
Persistent link: https://www.econbiz.de/10011910564
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Restatements : do they affect auditor reputation for quality?
Irani, Afshad J.; Tate, Stefanie L.; Xu, Le - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 829-851
Persistent link: https://www.econbiz.de/10011428914
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Does audit committee disclosure of partner-selection involvement signal greater audit quality?
Downes, Jimmy F.; Draeger, Michelle A.; Sadler, Abbie E. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 1, pp. 49-75
Persistent link: https://www.econbiz.de/10013252471
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Key audit matters reports in China : their descriptions and implications of audit quality
Zeng, Yasmin; Zhang, Joseph H.; Zhang, Junsheng; Zhang, … - In: Accounting horizons : a quarterly publication of the … 35 (2021) 2, pp. 167-192
Persistent link: https://www.econbiz.de/10012695087
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Stakeholder perceptions of data and analytics based auditing techniques
Ballou, Brian; Grenier, Jonathan H.; Reffett, Andrew - In: Accounting horizons : a quarterly publication of the … 35 (2021) 3, pp. 47-68
Persistent link: https://www.econbiz.de/10012667211
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Strategic audit inquiry : the impact of timing and the promotion of statutory protections on client fraud disclosures
Lauck, John R.; Perreault, Stephen J.; Rakestraw, Joseph R. - In: Accounting horizons : a quarterly publication of the … 34 (2020) 3, pp. 153-167
Persistent link: https://www.econbiz.de/10012306169
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The effects of restatements for misreporting on auditor scrutiny of peer firms
Guo, Feng; Kubick, Thomas R.; Masli, Adi - In: Accounting horizons : a quarterly publication of the … 32 (2018) 1, pp. 65-85
Persistent link: https://www.econbiz.de/10011875099
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An analysis of auditors' going-concern reporting accuracy in private firms
Hardies, Kris; Vandenhaute, Marie-Laure; Breesch, Diane - In: Accounting horizons : a quarterly publication of the … 32 (2018) 4, pp. 117-132
Persistent link: https://www.econbiz.de/10011979053