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Derivative accounting and financial reporting quality : a review of the literature

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Der Management Approach : Herausforderungen für Controller und Abschlussprüfer im Kontext der IFRS-Finanzberichterstattung

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Der Management Approach ist ein zentrales Rechnungslegungsprinzip innerhalb der IFRS. Zunächst in den 1990er-Jahren in der Diskussion um die Segmentberichterstattung nach SFAS 131 eingeführt und später in IAS 14 übernommen, wird der Begriff Management Approach heute in einem weiteren...

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International journal of auditing and accounting studies

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Imperfect accounting and reporting bias

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Business strategy, internal control over financial reporting, and audit reporting quality

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CFO narcissism and financial reporting quality

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What can auditors tell us about accounting manipulations?

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Audit committee and integrated reporting practice : does internal assurance matter?

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