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Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees
Hosseinniakani, Mahmoud; Overland, Conny; Samani, Niuosha - In: Journal of international accounting, auditing and taxation 55 (2024), pp. 1-19
Persistent link: https://www.econbiz.de/10015065820
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Evaluation and response to risk in international accounting and audit systems: framework and German experiences
Wüstemann, Jens - 2004
Persistent link: https://www.econbiz.de/10002421562
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How to measure country-level financial reporting quality?
Tang, Qingliang; Chen, Huifa; Lin, Zhijun - In: Journal of financial reporting & accounting : JFRA 14 (2016) 2, pp. 230-265
Persistent link: https://www.econbiz.de/10011626275
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Related party transactions disclosure in the emerging market of the United Arab Emirates
ElKelish, Walaa Wahid - In: Accounting research journal 30 (2017) 4, pp. 362-378
Persistent link: https://www.econbiz.de/10011813068
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Corporate governance and accounting irregularities : Canadian evidence
Smaili, Nadia; Labella, Réal - In: Journal of management & governance 20 (2016) 3, pp. 625-653
Persistent link: https://www.econbiz.de/10011552325
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Executive accountants and the reliability of financial reporting
Rhodes, Adrienne; Russomanno, Dan - In: Management science : journal of the Institute for … 67 (2021) 7, pp. 4475-4504
Persistent link: https://www.econbiz.de/10012624610
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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 extent of voluntary corporate disclosure in the Egyptian Stock Exchange : its determinants and consequences
Kamel, Hany; Awadallah, Emad - In: Journal of accounting in emerging economies : JAEE 7 (2017) 2, pp. 266-291
Persistent link: https://www.econbiz.de/10011709197
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting practice. This phenomenon has attracted the attention of researchers for decades, especially in the banking sector, concerning its wide implications and indications for...
Persistent link: https://www.econbiz.de/10013355414
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Will disclosure of friendship ties between directors and CEOs yield perverse effects?
Rose, Jacob M.; Rose, Anna M.; Strand Norman, Carolyn; … - In: The accounting review : a publication of the American … 89 (2014) 4, pp. 1545-1563
Persistent link: https://www.econbiz.de/10010407883