Auditing has an important role to play in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. Given the costs involved, it is important to understand the reasons why companies change their auditor and choose a particular level of...

Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit...

Audit reporting lag continues to remain an issue of significant interest to regulators, financial statement users, public companies, and auditors. The SEC has recently acted to reduce the deadline for filing annual and quarterly financial statements. Such focus on audit reporting lag arises...

We investigate the association between the reputation, tenure and cash compensation of independent audit committee members and the likelihood of financial restatements. We examine these associations for 138 U.S. public firms that announced their restatements from 1 January 2001 to 31 December...

In this paper, we investigate the effect of financial restatements on the debt market.Specifically, we focus on the secondary loan market, which has become one of the largest capitalmarkets in the US, and ask the following: (1) whether financial restatements increase restatingfirm’s cost of...

Financial Statement is essential source of quantitative information for parties related to organization, including cooperative. A standard of financial accounting for cooperative in preparation of financial statement in Indonesia has been determined. The standard is contained in statement of...

Our concern for the analysis of the annual and interim financial reporting was generated by the importance that each entity must give, which in certain periods of its activity is required to give it to this strategic source of information. In each entity questions arise regarding the usefulness...

Abstract The carrying value of the enterprise assets is their historical value, which is adjusted by the amount of depreciation, that represents an estimate of value and only approximately reflects the value of the asset value in time. At the same time, investors, who are the main consumers of...

Ein Unternehmen, es handelt sich dabei um die Josef Konstan GmbH, erhält den Auftrag ein neues Getriebe für ein Schiff zu produzieren. Um dies durchführen zu können, muss eine neue Anlage entwickelt und konstruiert werden. Die Anlage soll vom Unternehmen selbst erstellt werden. Dem...

Die Dissertation wurde mit der Zielsetzung verfasst, die Bedeutung von derivativen Finanzinstrumenten f?r die Jahresabschlusspolitik und -analyse darzustellen. These der Dissertation ist hierbei, dass derivative Finanzinstrumente und die mit ihnen verbundenen Chancen und Risiken ma?geblichen...