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Subsequent events and their importance in drawing up annual financial statements
Botez, Daniel - In: Studies and scientific researches / Economics edition / … 19 (2014), pp. 60-65
Persistent link: https://www.econbiz.de/10011333798
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Annual reports 101 : [what the numbers and the fine print can reveal about the true health of a company]
Thomsett, Michael C. - 2007
Persistent link: https://www.econbiz.de/10003325735
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Corporate governance, audit firm size and restated financial statement in Indonesia Stock Exchange
Rasyid, Ardiansyah; Ardana, I Cenik - In: Corporate board : role, duties & composition; … 10 (2014) 2, pp. 77-84
Persistent link: https://www.econbiz.de/10011428920
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Risk-assessment procedures and establishing the size of samples for auditing financial statements
Botez, Daniel - In: Studies and scientific researches / Economics edition / … 20 (2014), pp. 44-49
Persistent link: https://www.econbiz.de/10011339631
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Investororientierte Unternehmenspublizität : neue Entwicklungen von Rechnungslegung, Prüfung und Jahresabschlussanalyse
Lachnit, Laurenz (ed.); Freidank, Carl-Christian (contributor) - 2000 - 1. Aufl.
Persistent link: https://www.econbiz.de/10001488744
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How do key audit matter characteristics combine to impact financial statement understandability?
Ong, Sau Yu; Moroney, Robyn; Xiao, Xinning - In: Accounting and finance 62 (2022) 1, pp. 805-835
Persistent link: https://www.econbiz.de/10013166440
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The Effect of Auditors’ Incentives on the Assessed Materiality of Misstatements Identified in Previously Audited Financial Statements
Christensen, Brant E. - 2019
The correction and disclosure prominence of misstatements identified in previously audited financial statements depends largely on preparers' and auditors' materiality judgments. Despite being tasked with independent attestation, we posit that auditors' incentives to avoid reputational and legal...
Persistent link: https://www.econbiz.de/10012865197
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Manipulations of Financial Statements in the Polish Accounting and Role of Financial Audit in Their Detection
Wyrobek, Joanna M. - 2015
PurposeThe purpose of the paper was to investigate the usefulness of external audit of financial statements in detecting manipulation of financial statements in Poland. Design/method/approachThe study analyzes and summarizes common techniques used to manipulate financial statements of Polish...
Persistent link: https://www.econbiz.de/10013017162
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The effects of financial statement disaggregation on audit pricing
Koh, Kevin; Tong, Yen H.; Zhu, Zinan - In: International journal of auditing : IJA 26 (2022) 2, pp. 94-112
Persistent link: https://www.econbiz.de/10013184298
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The importance of external audit in detecting abnormalities and fraud in the financial statements of public enterprises in Kosovo
Ismajli, Hysen; Perjuci, Edona; Braha, Medina; Prenaj, Vlora - In: Analele Universitătii Dunărea de Jos Galaţi 25 (2019) 1, pp. 5-11
Persistent link: https://www.econbiz.de/10012285121