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Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
Yim, Andrew - Volkswirtschaftliche Fakultät, … - 2013
A model emphasizing cookie-jar earnings management and the effect of auditor-required adjustment is formulated, with the optimal misreporting strategy generally characterized and the closed-form solutions for particular functional form assumptions derived. Using simulation results based on the...
Persistent link: https://www.econbiz.de/10011258950
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Objectivity and independence: the dual roles of external auditors and forensic accountants
Di Gabriele, James; Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2013
This paper is aimed at illustrating that certain capacities exist whereby the dual role of the external auditor (in undertaking internal audit roles as well as skilled persons roles) could be exercised to the optimal and maximum benefit of an entity or organisation. It also aims to accentuate on...
Persistent link: https://www.econbiz.de/10011261051
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GUVERNANŢA CORPORATIVĂ ŞI PROFESIA CONTABILĂ: RESPONSABILITATE ŞI COMPETENŢĂ PROFESIONALĂ
Paşcu, Ana-Maria - Volkswirtschaftliche Fakultät, … - 2012
The globalization of business and the development of the new information technologies have created circumstances for the economic development worldwide. So, professional accountants and managers must adapt and work to solve situations increasingly complex. Therefore, the development, about we...
Persistent link: https://www.econbiz.de/10011261072
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Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding
Piotr, Staszkiewicz - Volkswirtschaftliche Fakultät, … - 2012
The paper presents the model for reputational risk for subsidiaries of non-public group with reciprocal shareholding within the Basel Accord. A test for lack of reputation risk is presented. Proposal for quantification of the non-measurable risk has been outline first for the case of the...
Persistent link: https://www.econbiz.de/10009397185
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Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches
Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2009
This article aims to define the dashboard auditing according to the specifics of Activity-Based Costing method (ABC). It describes the main objectives of dashboard auditing, the criteria that a dashboard auditor should meet and the step-by-step stages of the entire dashboard auditing process of...
Persistent link: https://www.econbiz.de/10008740578
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Mechanizm wczesnego ostrzegania firm inwestycyjnych
Staszkiewicz, Piotr W. - Volkswirtschaftliche Fakultät, … - 2013
The entire market of Polish financial broker-dealer was examined. The research was conducted on the first year of implementation of the capital requirements disclosure. There was identified a relation between accounting and supervisory disclosure requirements. A relation between audit opinions...
Persistent link: https://www.econbiz.de/10011108192
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Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland.
Vieru, Markku; Schadewitz, Hannu - Volkswirtschaftliche Fakultät, … - 2010
This study focuses on fees paid to auditors during a major accounting change associated with extra audit risk and work. Specifically, we analyse how a major accounting change from local GAAP to IFRS (International Financial Reporting Standards) affects the audit and non-audit fees paid to...
Persistent link: https://www.econbiz.de/10011108425
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Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
Govori, Fadil - Volkswirtschaftliche Fakultät, … - 2011
Understanding and the interpretation of financial statements is an important factor for economic entities, for making the right decisions. Nowadays, more and more is noticed the general tendency of the harmonization of the Directive IV of the European Committee with International Financial...
Persistent link: https://www.econbiz.de/10011115476
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IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed?
Pekdemir, Recep; Turel, Aslı - Volkswirtschaftliche Fakultät, … - 2007
has been the position statement of the goodwill and the deferred taxes on the financial statements investigated? Second …, what has been the importance of the amounts of the goodwill and the deferred taxes on financial statements investigated? In …
Persistent link: https://www.econbiz.de/10008923047
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Issues on recognition, measurement and impairment of goodwill
Bunea-Bontaş, Cristina Aurora; Petre, Mihaela Cosmina - Volkswirtschaftliche Fakultät, … - 2009
the major challenge concerns the goodwill. Is it an asset? How can it be measured? Which are the implications on fair … image of financial position and performances? Therefore, the accounting treatment of goodwill involves applying professional … and its impairment. IFRS 3 (Revised) “Business Combinations” will create significant changes in accounting for goodwill …
Persistent link: https://www.econbiz.de/10008578225