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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...
Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227
Persistent link: https://www.econbiz.de/10011414499
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Internal audit function quality and financial reporting : results of a survey on German listed companies
Gros, Marius; Koch, Sebastian; Wallek, Christoph - In: Journal of management & governance 21 (2017) 2, pp. 291-329
Persistent link: https://www.econbiz.de/10011731633
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Measuring accounting reporting complexity with XBRL
Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
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The moderating impact of the audit committee on creative accounting determination and financial reporting quality in Iraqi commercial banks
Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Risks : open access journal 10 (2022) 4, pp. 1-22
The main function behind the conceptualization of creative accounting is maintaining the quality of financial reporting … creative accounting determinants and financial reporting quality in the context of commercial banking. A deductive research … on creative accounting determinants and financial reporting quality of the banks regarding designed advantages. In …
Persistent link: https://www.econbiz.de/10013355414
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Computer-assisted functions for auditing XBRL-related documents
Boritz, Jefim E.; No, Won Gyun - In: Journal of emerging technologies in Accounting 13 (2016) 1, pp. 53-83
Persistent link: https://www.econbiz.de/10011846553
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Does quality of financial statement affected by internal control system and internal audit?
Kewo, Cecilia Lelly; Afiah, Nunuy Nur - In: International journal of economics and financial issues … 7 (2017) 2, pp. 568-573
Persistent link: https://www.econbiz.de/10011789379
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Auditor reporting under Section 404 : the association between the internal control and going concern audit opinions
Beng Wee Goh; Krishnan, Jayanthi; Li, Dan - In: Contemporary accounting research : a journal of the … 30 (2013) 3, pp. 970-995
Persistent link: https://www.econbiz.de/10010222840
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Credibility-enhancing mechanisms, other than external assurance, in integrated reporting
Richard, Genevé; Odendaal, Elza - In: Journal of management & governance 25 (2021) 1, pp. 61-93
Persistent link: https://www.econbiz.de/10012488532
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Audit committee stock options and financial reporting quality after the Sarbanes-Oxley Act of 2002
Campbell, John L.; Hansen, James; Simon, Chad A.; … - In: Auditing : a journal of practice & theory 34 (2015) 2, pp. 91-120
Persistent link: https://www.econbiz.de/10011287171
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Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls
Ghosh, Aloke; Lee, Yong Gyu - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 318-349
Persistent link: https://www.econbiz.de/10009761771