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Do client firms manage the perception of auditor independence?: Evidence from the Swedish non-audit service market

Zerni, Mikko - In: Managerial Auditing Journal 27 (2012), pp. 821-845

sample consists of 772 firm-year observations from Sweden where the ownership patterns are highly concentrated. The … significantly positively related to the level of outside consulting services purchased from non-incumbent auditors. Together, these … affect both client firms' purchases of NAS and the level of outside consulting services purchased from non-incumbent auditors …

Persistent link: https://www.econbiz.de/10010607505

Corporate ownership characteristics and timeliness of remediation of internal control weaknesses

Mitra, Santanu; Hossain, Mahmud; Marks, Barry R. - In: Managerial Auditing Journal 27 (2012), pp. 846-877

Purpose – The purpose of the paper is to examine the association between the corporate ownership characteristics and the timely remediation of internal control weaknesses over financial reporting under Section 404 of the Sarbanes-Oxley Act (SOX) of 2002. Design/methodology/approach – The...

Persistent link: https://www.econbiz.de/10010607510

Auditors' time pressure: does ethical culture support audit quality?

Svanberg, Jan; Öhman, Peter - In: Managerial Auditing Journal 28 (2013), pp. 572-591

/methodology/approach – The study is based on a field survey of financial auditors employed by audit firms operating in Sweden. Findings – The …

Persistent link: https://www.econbiz.de/10010686143

Beyond subjective to confirmatory personal introspection: Interpreting events and meaning of a long-term visit in Sweden

Montanari, Anna - In: Journal of Business Research 66 (2013) 11, pp. 2363-2368

personal introspection (CPI) of a long‐term stay in Sweden, during a university exchange program. The utilization of old …

Persistent link: https://www.econbiz.de/10011050104

"True and Fair view" ou le concept de l'image fidèle.

Haverals, Jacqueline - Centre Emile Bernheim, Solvay Brussels School of … - 2006

Conformément à la quatrième Directive et à sa transposition en droit interne belge, l’objectif principal de la comptabilité est d’établir des comptes annuels qui reflètent une image fidèle de la situation financière et patrimoniale d’une entreprise. Cette contribution poursuit un...

Persistent link: https://www.econbiz.de/10005357832

Sistemul contabil national din perspectiva aderarii Romaniei la Uniunea Europeana

Ionescu, Cicilia - In: Theoretical and Applied Economics 4(499)(supplement) (2006) 4(499)(supplement), pp. 501-514

At this time Romania is across some ireversible and highly interesting processes for the accounting: the number and power of international companies is increasing; the globalisation of the economies, mostly the financial market; the increasing of the stock capitalisation and the development of...

Persistent link: https://www.econbiz.de/10005154493

Contabilitatea din Romania la ora convergentelor cu directivele europene si referentialul international

Feleaga, Niculae - In: Theoretical and Applied Economics 4(499)(supplement) (2006) 4(499)(supplement), pp. 89-114

A directive is a decision of community law which has as purpose to harmonize all national law systems for the European Union member states. The Fourth Directive, adopted in 1978, refers through its articles to the accounting evaluation procedures, to the disclosed financial statements' format...

Persistent link: https://www.econbiz.de/10005154544

Doing the truth: religion – deconstruction – justice, and accounting

McKernan, John Francis; Kosmala, Katarzyna - In: Accounting, Auditing & Accountability Journal 20 (2007) August, pp. 729-764

Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules- and principles-based accounting systems and the value of a rule-overriding requirement of fair presentation in...

Persistent link: https://www.econbiz.de/10009350752

TRUE AND FAIR VIEW AND CREATIVE ACCOUNTING CONCEPTUAL DELIMITATIONS BASED ON PAPINEAU`S TREE METHODOLOGY

Vladu, Alina Beattrice; Matis, Dumitru; Salas, Oriol Amat - In: Annales Universitatis Apulensis Series Oeconomica 1 (2012) 14, pp. 9-9

Our theoretical research was developed based on Papineau‘s methodology inorder to be able to develop a comprehensive framework by constructing an internal history ofthe literature. By using this particular approach the main body of the literature is summarizedconducting in the end to a...

Persistent link: https://www.econbiz.de/10010555217

Fighting The Enemy Of Fair View Principle – Getting To Know Creative Accounting

Moldovan, Rucsandra Livia; Achim, Sorin Adrian; … - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 2010SE (2010) july, pp. 51-62

fair view principle. Fur-ther on, we determine what the role of auditors and corporate governance is in winning the fight …

Persistent link: https://www.econbiz.de/10008693664

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