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Special issue on accounting and auditing
Kirschenheiter, Michael T.; Simons, Dirk; Suijs, Jeroen - In: OR spectrum : quantitative approaches in management 33 (2011) 2, pp. 261-264
Persistent link: https://www.econbiz.de/10008937546
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Special issue on accounting and auditing
Kirschenheiter, Michael T. (contributor) - 2010
Persistent link: https://www.econbiz.de/10008937848
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Effect of abnormal audit fees on company loyalty, with public accounting office sizes and audit opinions as moderating variables
Syahbana, Syahri; Amarullah, Fitriany - In: Research on firm financial performance and consumer behavior, (pp. 177-191). 2020
Persistent link: https://www.econbiz.de/10012501732
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Does investment bankers' prior experience in public accounting reduce earnings management in IPO firms?
He, Xianjie; Pittman, Jeffrey A.; Stein, Sarah E.; Yin, … - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 103-129
Persistent link: https://www.econbiz.de/10014536434
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An example of creative accounting in public sector : the private financing of infrastructures in Spain
Benito, Bernardino; Montesinos, Vicente; Bastida, Fransisco - In: Critical perspectives on accounting : an international … 19 (2008) 7, pp. 963-986
Persistent link: https://www.econbiz.de/10003774498
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An accrual world? : questioning the universal validity of accrual accounting
Ellwood, Sheila; Wynne, Andy - In: International trends and experiences in government …, (pp. 158-172). 2005
Persistent link: https://www.econbiz.de/10003432909
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Local governmental management of discretionary and specific accruals
Pilcher, Robyn - In: International journal of accounting, auditing and … 7 (2011) 1/2, pp. 32-60
Persistent link: https://www.econbiz.de/10008825306
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Implementing accrual accounting in the public sector
Cavanagh, Joe; Flynn, Suzanne; Moretti, Delphine - 2016
This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note...
Persistent link: https://www.econbiz.de/10011552679
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Accrual-based earnings management in state owned companies : implications for transnational accounting regulation
Capalbo, Francesco; Frino, Alex; Mollica, Vito; … - In: Accounting, auditing & accountability journal 27 (2014) 6, pp. 1026-1040
Persistent link: https://www.econbiz.de/10010409830
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The changing landscape of accrual accounting
Bushman, Robert M.; Lerman, Alina; Zhang, X. Frank - In: Journal of accounting research 54 (2016) 1, pp. 41-77
Persistent link: https://www.econbiz.de/10011450974