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Fair value and economic consequences of financial restatements

Huang, Hua Wei; Feng, Zhi-Yuan Andy; Abdel Zaher, Angie - In: Finance research letters 34 (2020), pp. 1-5

Persistent link: https://www.econbiz.de/10012436659

Einflüsse der Finanzmarktkrise auf Rechnungslegung und Abschlussprüfung

Driesch, Dirk - In: Rechnungslegung, Steuerung und Überwachung von …, (pp. 103-123). 2010

Persistent link: https://www.econbiz.de/10003952470

Fair value accounting for financial instruments : does it improve the association between bank leverage and credit risk?

Blankespoor, Elizabeth; Linsmeier, Thomas J.; Petroni, … - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1143-1177

Persistent link: https://www.econbiz.de/10009785606

Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption

Ball, Ray; Li, Xi; Shivakumar, Lakshmanan - In: Journal of accounting research 53 (2015) 5, pp. 915-963

Persistent link: https://www.econbiz.de/10011410696

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

The importance of biological asset disclosures to the relevant user groups

Biljon, Marilene van; Scott, Deon - In: Agrekon 58 (2019) 2, pp. 244-252

Persistent link: https://www.econbiz.de/10012177533

Auditing the Fair Value

Sovaniski, Tim; Mohd Ali, Badruldeen; Kumar, Alisha - 2021

This paper introduces the private notions of accounting at fair value in terms of concepts, measurement and disclosure, and highlights the most important challenges facing the external auditor in auditing accounting estimates for the fair value according to the International Accounting Standards...

Persistent link: https://www.econbiz.de/10013234168

Fair value hierarchy in financial instruments disclosure : do audit committee and internal audit matter?

Boolaky Doorgakunt, Lakshi Devi - In: International journal of corporate governance : IJCG 10 (2019) 2, pp. 113-133

Persistent link: https://www.econbiz.de/10012145805

Novice auditors and audits of fair values : knowledge and skill requirements

Boritz, Jefim E.; Timoshenko, Lev M. - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 1, pp. 39-77

Persistent link: https://www.econbiz.de/10014506657

The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting

Honkamäki, Tuomas; Mättö, Markus; Teittinen, Henri - In: International journal of auditing : IJA 26 (2022) 3, pp. 354-370

Persistent link: https://www.econbiz.de/10013329800

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