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The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992

Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378

Persistent link: https://www.econbiz.de/10011937514

Enron et al : market forces in disarray

Caruana Lacorte, Jaime; Crockett, Andrew; Flint, Douglas; … - 2002

Persistent link: https://www.econbiz.de/10001716408

Converging Numbers : Harmonization of Accounting Standards with the Context of the Role of the Auditor in Corporate Governance

Puri, Poonam - 2010

The recent financial collapse of Enron and other corporate powerhouses as well as the demise of accounting firm Arthur Andersen brings into question the credibility of the auditor's role in corporate governance. This article comments on the harmonization of accounting standards within the...

Persistent link: https://www.econbiz.de/10013150941

From enforcement to financial reporting controls (FRCs) : a country-level composite indicator

Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427

Persistent link: https://www.econbiz.de/10012547695

Besteuerung, Rechnungslegung und Prüfung der Unternehmen

Baumhoff, Hubertus - 2010

Prognoseberichterstattung -- Latente Steuern – Konzeptionen und Entscheidungsnützlichkeit -- Konzernabschluss nach HGB und IFRS – Anmerkungen zu … Deregulierungsmaßnahme -- Zur Abzinsung von Verbindlichkeiten und Rückstellungen im deutschen Bilanzrecht -- Zweifelsfragen der Bilanzierung …