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Informal institutions and audit pricing : cross-country evidence of national culture and audit fees
Gull, Ammar Ali; Atif, Muhammad; Usman, Muhammad - In: The international journal of accounting 59 (2024) 2, pp. 1-56
Persistent link: https://www.econbiz.de/10014575545
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Audit labor usage and fees under business risk auditing
Bell, Timothy B.; Doogar, Rajib K.; Solomon, Ira - In: Journal of accounting research 46 (2008) 4, pp. 729-760
Persistent link: https://www.econbiz.de/10003838958
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The Auditor’s Report on Internal Control & Fraud Detection Responsibility : A Comparison of French and U.S. Users’ Perceptions
Foster, Benjamin P. - 2013
The AICPA recently finished a harmonization project to converge U.S. audit standards with those of the International Audit and Assurance Standards Board. The assumption implicit in this project is that users of financial statements will benefit from a converged, or consistent set of audit...
Persistent link: https://www.econbiz.de/10013077772
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Reporting on internal control in the UK and the US : insights from the Turnbull and Sarbanes-Oxley consultations
Spira, Laura F.; Gowthorpe, Catherine - 2008
Persistent link: https://www.econbiz.de/10003779935
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Did the Sarbanes-Oxley act of 2002 make firms less opaque? Evidence from analyst earnings forecasts
Arping, Stefan; Sautner, Zacharias - 2010
Persistent link: https://www.econbiz.de/10008809571
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The US concept of corporate governance under the Sarbanes-Oxley act of 2002 and its effects in Europe
Hellwig, Hans-Jürgen - In: European company and financial law review : ECFR 4 (2007) 3, pp. 417-433
Persistent link: https://www.econbiz.de/10003613884
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Reverse engineering SOX versus J-SOX : a lesson in legislative policy
Shishido, Zenichi; Ōsaki, Sadakazu - In: Enterprise law : contracts, markets, and laws in the US …, (pp. 349-366). 2013
Persistent link: https://www.econbiz.de/10010395949
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Bringt das Bilanzrechtsmodernisierungsgesetz (BilMoG) auch "Euro-SOX"? ; ein kritischer Vergleich der europäischen und US-amerikanischen Vorschriften
Withus, Karl-Heinz - In: Zeitschrift für Corporate Governance : ZCG; Leitung … 4 (2009) 3, pp. 119-125
Persistent link: https://www.econbiz.de/10003844376
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Sarbanex-Oxley and the provision of non-audit transaction tax services : a comparative assessment of US, French, Australian and Japanese rules
Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 7 (2005), pp. 1-31
Persistent link: https://www.econbiz.de/10002946636