This book focuses on factors impacting audit quality, and solutions to these problems. In addition to elaborating on legislation in the European Union and United States, the book also provides a thorough outlook of Turkish audit market from the point of view of auditing firms and their clients....

This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions...

Corporate failures and accounting scandals had shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There had also been public disquiet about the role of professional auditors and audit firms, who had been...

This book provides a comprehensive presentation of auditing theory and practice. It simplifies audit concepts often considered abstract or vague to many. Written in a clear, concise, and understandable manner, the book covers the often uncovered and daring area of forensic auditing and analyses...

This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment....

Marketing, Business Development und Public Relations sind unerlässlicher Bestandteil der Unternehmensführung in Kanzleien und WP-Gesellschaften. Neben traditionellen Marketinginstrumenten beschreiten Kanzleien heute viele neue Wege, um im Wettbewerb um Marktposition, Mandanten und Personal...

Der Kommentar ist das erste Werk im deutschsprachigen Raum, das dem Leser ein Verständnis für die zentrale Rolle des ISA 315 vermittelt und ihn zugleich mit der Zielsetzung der „International Standards on Auditing“ vertraut macht. Gemessen am Gewicht nicht entdeckter Unregelmäßigkeiten...

Der von Insidern hoch geschätzte WP Sebastian Hakelmacher schreibt diesen einzigartigen, zeitlos satirischen Wirtschaftsbestseller den Lesern aus dem Herzen, die noch den "größten Rest von Vernunft" besitzen: Topmanagern, Wirtschaftsprüfern, Aufsichtsräten, Spitzenfunktionären,...

Dieses Buch bietet einen Überblick über die wichtigen Themen des Kanzleimanagements. Autoren sind Managing Partner national und international agierender Kanzleien unterschiedlicher Ausrichtung. Das Buch richtet sich an Anwälte, Wirtschaftsprüfer und Steuerberater aus kleinen wie großen...

Kristina Yankova addresses the question of what role professional skepticism plays in the context of cognitive biases (the so-called information order effects) in auditor judgment. Professional skepticism is a fundamental concept in auditing. Despite its immense importance to audit practice and...