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Unternehmensrechnung : Konzeptionen und praktische Umsetzung ; Festschrift zum 68. Geburtstag von Gerhard Scherrer
Göbel, Stefan (ed.); Scherrer, Gerhard (honouree) - 2004
Persistent link: https://www.econbiz.de/10001876064
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Three essays on retrospective adjustments to financial statements and outlier treatment in accounting & finance
Plum, Britta - 2020
Persistent link: https://www.econbiz.de/10012498137
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Essays on capital structure choice : the impact of taxes, accounting regulation, and implications for auditing
Voeller, Dennis - 2011
Persistent link: https://www.econbiz.de/10009501421
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Corporate governance and financial reporting quality of German firms : three empirical studies
Riediger, Monika A. - 2018
Persistent link: https://www.econbiz.de/10011871927
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Financial auditing and financial reporting for Romanian state-owned companies : modified opinions and observations
Istrate, Costel - In: Journal of accounting & management information systems … 17 (2018) 4, pp. 513-531
Persistent link: https://www.econbiz.de/10011995380
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The effect of IFMIS adoption on financial reporting quality in Tanzanian local governments
Chalu, Henry - In: Business management review : journal of the University … 22 (2019) 2, pp. 1-31
Persistent link: https://www.econbiz.de/10012062767
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Detection models for unintentional financial restatements
Papík, Mário; Papíková, Lenka - In: Journal of business economics and management 21 (2020) 1, pp. 64-86
The aim of manuscript is to analyze and identify determinants of honest accounting errors leading to financial … restatements based on data from SEC database and from annual reports. Reason for this study is that accounting errors are expensive … price. Most of authors focus on prediction of accounting frauds and financial restatements remain in the background of …
Persistent link: https://www.econbiz.de/10012176183
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Political connections, financial reporting and auditing : survey of the empirical literature
Habib, Ahsan; Ranasinghe, Dinithi; Muhammadi, Abdul Haris; … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 37-51
Persistent link: https://www.econbiz.de/10011901843
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Corporate reporting on the Internet and the expectations gap : new face of an old problem
Fisher, Richard T.; Naylor, Samuel T. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 196-220
Persistent link: https://www.econbiz.de/10011559445
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Role and Function of the Public Company Accounting Oversight Board and Auditing Standard No. 5 an Audit Internal Control Over Financial Reporting that Integrated with an Audit of F...
Farrar, Felicia - 2010
This paper examines the role and function of the Public Company Accounting Oversight Board (PCAOB) noting whether or …
Persistent link: https://www.econbiz.de/10013147252