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Interpretation and application of international standards on auditing
Collings, Steven John; Collings, Steven - 2011
"This book eliminates the complexities contained within the International Standards on Auditing and gets to the heart of what it is that auditing standards want from auditors. Offering practical guidance on how these often difficult to interpret standards are applied to actual practice, the...
Persistent link: https://www.econbiz.de/10008990199
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The international standards on auditing as a convergence parameter between US GAAP and IFRS
Toudas, Kanellos - In: Corporate board : role, duties & composition; … 14 (2018) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10012001345
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Increased materiality judgments in financial accounting and external audit : a critical comparison between German and international standard setting
Müller-Burmeister, Cristina; Velte, Patrick - In: International journal of critical accounting : IJCA 8 (2016) 3/4, pp. 227-245
Persistent link: https://www.econbiz.de/10011659749
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Impact of technological advancements on auditing of financial statements
Imoniana, Joshua Onome; Nava Filho, Daniel Carlos; … - In: European research studies 26 (2023) 4, pp. 131-159
Persistent link: https://www.econbiz.de/10014531866
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Internationale Prüfungsstandards : eine Einführung
Steckel, Rudolf; Severus, Julia - 2009 - 3., aktualisierte Aufl., Stand: 1.1.2009
Persistent link: https://www.econbiz.de/10003741894
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Separating Equilibria with Imperfect Certification
Strausz, Roland - 2010
Viscusi (1978) shows how, in markets with quality uncertainty, perfect certification results in separation from top … down due to an unraveling process similar to Akerlof (1970). De and Nabar (1991) argue that imperfect certification …' buying decision explicitly, a separating equilibrium with imperfect certification does exist. …
Persistent link: https://www.econbiz.de/10010333964
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The Credibility of Certifiers
Stolper, Anno - 2011
It is often argued that certifiers have an incentive to offer inflated certificates, although they deny it. In this paper, we study a model in which a certifier is paid by sellers, and may offer them inflated certificates, but incurs costs if doing so. We find that the certifier may face a...
Persistent link: https://www.econbiz.de/10010427598
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Quality standards for food products : a particular burden for small producers in developing countries?
Chemnitz, Christine; Grethe, Harald; Kleinwechter, Ulrich - 2007
This paper develops an analytical framework which structures the problem of whether, how and to what extent small producers in developing countries are disadvantaged by the increasing prevalence of food quality standards. Based on a literature review, the empirical evidence is structured and...
Persistent link: https://www.econbiz.de/10003908763