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Audit Committees in Central Banks
Sullivan, Kenneth; Gilson, Marie-Thérèse Camilleri; … - International Monetary Fund (IMF) - 2007
This paper reviews the tasks and design of audit committees, increasingly recommended as a way to strengthen financial accountability and good central bank governance. It outlines the motivations for the establishment of audit committees in commercial corporations and public sector entities, and...
Persistent link: https://www.econbiz.de/10005605398
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Audit committee impact on the quality of financial reporting and disclosure : evidence from the Tehran Stock Exchange
Salehi, Mahdi; Shirazi, Mohammadamin - In: Management research review 39 (2016) 12, pp. 1639-1662
Persistent link: https://www.econbiz.de/10011593277
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The challenge of measuring audit quality : some evidence
Gros, Marius; Worret, Daniel - In: International journal of critical accounting : IJCA 6 (2014) 4, pp. 345-374
Persistent link: https://www.econbiz.de/10011347666
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The evolution of the accounting practices during the recent economic crisis : empirical survey regarding the earnings management
Gorgan, Cătălina; Gorgan, Vasile; Dumitru, Valentin … - In: Amfiteatru economic : an economic and business research … 14 (2012) 32, pp. 548-560
Persistent link: https://www.econbiz.de/10010242389
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Influence of IFRS on earnings manipulation : evidence from the European Union
Miková, Tereza - In: Acta oeconomica Pragensia : vědecký časopis Vysoke … 22 (2014) 6, pp. 3-18
Persistent link: https://www.econbiz.de/10010503005
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Quo Vadis, earnings management? : Analysis of manipulation determinants in Central European environment
Valaskova, Katarina; Adamko, Peter; Michalikova, … - In: Oeconomia Copernicana 12 (2021) 3, pp. 631-669
Persistent link: https://www.econbiz.de/10012653805
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Earnings management around Swedish corporate income tax reforms
Sundvik, Dennis - In: International journal of accounting, auditing and … 12 (2016) 3, pp. 261-286
Persistent link: https://www.econbiz.de/10011644093
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A review on accounts manipulation via loan loss provisions to manage earnings and impact of IFRS
Shala, Albulena; Ahmeti, Skender; Perri, Rezearta Sh. - In: EuroEconomica 36 (2017) 1, pp. 113-121
Persistent link: https://www.econbiz.de/10011667815
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Determinants of accounting creativity : empirical analysis on Romanian SMEs in construction industry
Pordea, Daniela; Mateș, Dorel - In: Oradea journal of business and economics 4 (2019), pp. 7-18
Persistent link: https://www.econbiz.de/10012159514
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The impact of the Sarbanes-Oxley Act on the integrity of financial reporting : was it meritorious?
Bajra, Ujkan Q.; Aliu, Florin; Krasniqi, Armand; Fejza, Ejup - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 184-196
Persistent link: https://www.econbiz.de/10014336509