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Principles-based versus rules-based auditing standards : the effect of the transition from AS2 to AS5
Sin, Fang Yun; Moroney, Robyn; Strydom, Maria - In: International journal of auditing : IJA 19 (2015) 3, pp. 282-294
Persistent link: https://www.econbiz.de/10011523003
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Adoption of international standards on auditing (ISA) : do institutional factors matter?
Boolaky, Pran K.; Soobaroyen, Teerooven - In: International journal of auditing : IJA 21 (2017) 1, pp. 59-81
Persistent link: https://www.econbiz.de/10011703054
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Going-concern uncertainties in pre-bankrupt audit reports : new evidence regarding discretionary accruals and wording ambiguity
Arnedo, Laura; Lizarraga, Fermín; Sánchez, Santiago - In: International journal of auditing : IJA 12 (2008) 1, pp. 25-44
Persistent link: https://www.econbiz.de/10003687452
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Determinants of auditor choice : evidence from a small client market
Knechel, W. Robert; Niemi, Lasse; Sundgren, Stefan - In: International journal of auditing : IJA 12 (2008) 1, pp. 65-88
Persistent link: https://www.econbiz.de/10003687469
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The ISA 700 auditor's report and the audit expectation gap : do explanations matter?
Gold, Anna; Gronewold, Ulfert; Pott, Christiane - In: International journal of auditing : IJA 16 (2012) 3, pp. 286-307
Persistent link: https://www.econbiz.de/10009673684
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Factors associated with the use of and compliance with the IIA Standards : a study of Anglo-culture CAEs
Abdolmohammadi, Mohammad Javad - In: International journal of auditing : IJA 13 (2009) 1, pp. 27-42
Persistent link: https://www.econbiz.de/10003821096
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Auditor, client and investor consequences of the enhanced auditor's report
Al-mulla, Mazen; Bradbury, Michael E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 134-150
Persistent link: https://www.econbiz.de/10013184305