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Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440
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Generic Bank : accounting for debt securities sales and impairments
Cantrell, Brett W. - In: Issues in accounting education 34 (2019) 4, pp. 15-29
Persistent link: https://www.econbiz.de/10012257619
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Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
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Audit quality and the value relevance of fair values
Siekkinen, Jimi - In: International journal of accounting, auditing and … 13 (2017) 3, pp. 227-253
Persistent link: https://www.econbiz.de/10011818801
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Corporates' monitoring costs of fair value disclosures in pre- versus post-IFRS7 era : Jordanian financial business evidence
Alharasis, Esraa Esam; Alidarous, Manal; Alkhwaldi, Abeer F. - In: Cogent business & management 10 (2023) 2, pp. 1-31
implementation of IFRS7 (pre- vs. post-IFRS7). The Ordinary Least Squares regression, which used 1470 firm-year observations from … 2005 to 2018, reveals that post-IFRS7 positively impacts audit fees, whereas pre-IFRS7 has no effect. According to the … change analysis, increasing Fair Value Disclosure (FVD) is the primary driver of rising audit expenses in the post-IFRS7 era …
Persistent link: https://www.econbiz.de/10014503284
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Fair Values in illiquiden Märkten : Bewertung und Prüfung von Finanzinstrumenten
Wüst, Philippe Yves - 2010
Persistent link: https://www.econbiz.de/10008669632
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Fair value accounting : affect on the auditing profession
Pannese, Danny; DelFavero, Alan - In: The journal of applied business research 26 (2010) 3, pp. 43-50
Persistent link: https://www.econbiz.de/10003981063
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The erosion of jurisdiction : auditing in a market value accounting regime
Smith-Lacroix, Jean-Hubert; Durocher, Sylvain; Gendron, Yves - In: Critical perspectives on accounting : an international … 23 (2012) 1, pp. 36-53
Persistent link: https://www.econbiz.de/10009509586
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The audit of fair values and other estimates : the effects of underlying environmental, task, and auditor-specific factors
Bratten, Brian; Gaynor, Lisa Milici; McDaniel, Linda; … - In: Auditing : a journal of practice & theory 32 (2013), pp. 7-44
Persistent link: https://www.econbiz.de/10009761290
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Fair value measurements and audit fees : evidence from the banking industry
Ettredge, Michael L.; Xu, Yang; Yi, Han S. - In: Auditing : a journal of practice & theory 33 (2014) 3, pp. 33-58
Persistent link: https://www.econbiz.de/10010407828