Narrow search
Showing 1 - 10 of 774
Cover Image
Fair value accounting fraud : new global risks and detection techniques
Zack, Gerard M. - 2009
Persistent link: https://www.econbiz.de/10003822836
Cover Image
The effectiveness of the auditing standards to detect fraudulent financial reporting activities in financial statement audits in Malaysia
Moyes, Glen D.; Din, Hesri Faizal Mohamed; Omar, Normah H. - In: International business and economics research journal 8 (2009) 9, pp. 1-17
Persistent link: https://www.econbiz.de/10003893467
Cover Image
Exploring Sarbanes-Oxley's effect on attitudes, perceptions of norms, and intentions to commit financial statement fraud from a general deterrence perspective
Ugrin, Joseph C.; Odom, Marcus D. - In: Journal of accounting and public policy 29 (2010) 5, pp. 439-458
Persistent link: https://www.econbiz.de/10008737161
Cover Image
Legales Ermessenspotenzial bei der Vermögensdarstellung in unterschiedlichen Rechnungslegungssystemen
Werner, Beate R. - In: Wirtschaftskriminalität, Institutionenordnung und Ethik, (pp. 49-65). 2009
Persistent link: https://www.econbiz.de/10003844389
Cover Image
Reading Russian tea leaves : assessing the quality of bank financial statements with the Benford distribution
Davydov, Denis; Swidler, Steven Mark - In: Review of Pacific Basin financial markets and policies 19 (2016) 4, pp. 1-20
Persistent link: https://www.econbiz.de/10011644602
Cover Image
IFRS, professional auditor skepticism, conflict agency to prevention of fraud and investor confidence level
Yazid, Helmi; Suryanto, Tulus - In: International journal of economic perspectives : IJEP 11 (2017) 1, pp. 250-259
Persistent link: https://www.econbiz.de/10011762832
Cover Image
Bilanzmanipulationen - Einfluss bestimmter Rechnungslegungsregeln und des ordnungspolitischen Rahmens auf bekannt gewordene Delikte
Röhm, André Tilmann - 2013
Persistent link: https://www.econbiz.de/10010234409
Cover Image
Immobilienbewertung nach den Vorschriften des IVSC und deren Anwendbarkeit nach IFRS
Ernstberger, Jürgen; Kraus, Christian - In: KoR : internationale und kapitalmarktorientierte … 8 (2008) 6, pp. 388-400
Persistent link: https://www.econbiz.de/10003714465
Cover Image
Goodwill accounting in selected countries and the harmonization of International Accounting Standards
Brunovs, Rudolf; Kirsch, Robert J. - 2008
Persistent link: https://www.econbiz.de/10003715405
Cover Image
Analysts' forecast accuracy in Germany : the effect of different accounting principles and changes of accounting principles
Ernstberger, Jürgen; Krotter, Simon; Stadler, Christian - In: Business research 1 (2008) 1, pp. 26-53
This paper assesses the influence of an adoption of IAS/IFRS or US GAAP on the financial analysts’ forecast accuracy in a homogenous institutional framework. Our findings suggest that the forecast accuracy is higher for estimates based on IFRS or US GAAP data than for forecasts based on German...
Persistent link: https://www.econbiz.de/10003716138