Narrow search
Showing 1 - 10 of 105,596
Cover Image
The interplay between accounting professionals and political ideologies : the emergence of Chinese accounting standards from 1978 to 1992
Xu, Lina; Cortese, Corinne; Zhang, Eagle - In: Accounting history : journal of the Accounting History … 23 (2018) 3, pp. 360-378
Persistent link: https://www.econbiz.de/10011937514
Cover Image
Corporate monitoring and misreporting : the role of rules-based and principles-based accounting standards
Fang, Li; Pittman, Jeffrey A.; Zhang, Yinqi; Zhao, Yuping - In: Auditing : a journal of practice & theory 43 (2024) 3, pp. 107-137
Persistent link: https://www.econbiz.de/10015051796
Cover Image
Enron et al : market forces in disarray
Caruana Lacorte, Jaime; Crockett, Andrew; Flint, Douglas; … - 2002
Persistent link: https://www.econbiz.de/10001716408
Cover Image
Converging Numbers : Harmonization of Accounting Standards with the Context of the Role of the Auditor in Corporate Governance
Puri, Poonam - 2010
The recent financial collapse of Enron and other corporate powerhouses as well as the demise of accounting firm Arthur Andersen brings into question the credibility of the auditor's role in corporate governance. This article comments on the harmonization of accounting standards within the...
Persistent link: https://www.econbiz.de/10013150941
Cover Image
From enforcement to financial reporting controls (FRCs) : a country-level composite indicator
Quagli, Alberto; Lagazio, Corrado; Ramassa, Paola - In: Journal of management & governance 25 (2021) 2, pp. 397-427
Persistent link: https://www.econbiz.de/10012547695
Cover Image
Besteuerung, Rechnungslegung und Prüfung der Unternehmen : Festschrift für Professor Dr. Norbert Krawitz
Baumhoff, Hubertus (ed.); Krawitz, Norbert (honouree);  … - 2010 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003941951
Cover Image
Besteuerung, Rechnungslegung und Prüfung der Unternehmen
Baumhoff, Hubertus - 2010
Prognoseberichterstattung -- Latente Steuern – Konzeptionen und Entscheidungsnützlichkeit -- Konzernabschluss nach HGB und IFRS – Anmerkungen zu … Deregulierungsmaßnahme -- Zur Abzinsung von Verbindlichkeiten und Rückstellungen im deutschen Bilanzrecht -- Zweifelsfragen der Bilanzierung …
Persistent link: https://www.econbiz.de/10014424988
Cover Image
Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia
McGee, Robert W. (contributor);  … - 2005
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the...
Persistent link: https://www.econbiz.de/10013520386
Cover Image
Accounting and financial system reform in a transition economy : a case study of Russia
McGee, Robert W.; Preobragenskaya, Galina G. - 2005
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the...
Persistent link: https://www.econbiz.de/10013487349
Cover Image
Accounting and financial system reform in a transition economy : a case study of Russia
McGee, Robert W.; Preobragenskaya, Galina G. - 2005
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological problems these economies have had to face during the...
Persistent link: https://www.econbiz.de/10014305351