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Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case
Vácha, Petr - In: European Financial and Accounting Journal 2014 (2014) 4
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial … reporting in accordance with International Financial Reporting Standards as adopted by EU (IFRS) in the Czech Republic. In the … first section, the main regulations that apply to entities preparing IFRS financial statements and their influence on income …
Persistent link: https://www.econbiz.de/10011195397
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Challenges in auditing income taxes in the IFRS environment : the Czech Republic case
Vácha, Petr - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 45-58
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial … reporting in accordance with International Financial Reporting Standards as adopted by EU (IFRS) in the Czech Republic. In the … first section, the main regulations that apply to entities preparing IFRS financial statements and their influence on income …
Persistent link: https://www.econbiz.de/10011470696
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CHALLENGES OF FINANCIAL AUDIT - THE IMPACT OF INTRODUCING UNIQUE REGULATION OF FINANCIAL MARKETS IN ROMANIA
Pepi, Mitica; Nicolae, Traian Cristin - In: Annals of Faculty of Economics 1 (2013) 1, pp. 1334-1344
The theme of our research is related to the new type of relationship between financial audits (statutory) and unique regulation of financial markets in Romania.The Romanian authorities have decided as from 2013 regulation of financial markets, capital market, insurance market and private...
Persistent link: https://www.econbiz.de/10010685582
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External investigations and disciplinary sanctions against auditors: The impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs - Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms … misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying …
Persistent link: https://www.econbiz.de/10011650306
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The relationship of internal auditors’ characteristics with external auditors’ reliance and its impact on audit efficiency: Empirical evidence from Indonesian government institutio...
Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent Business & Management 10 (2023) 1, pp. 1-17
institutional theory in accounting and auditing fields, especially in government sector audits. …
Persistent link: https://www.econbiz.de/10014527859
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Accountability on Sustainability in Central and Eastern Europe: An Empirical Assessment of Sustainability-Related Assurance
Pasko, Oleh; Balla, Inna; Levytska, Inna; Semenyshena, … - In: Comparative Economic Research. Central and Eastern Europe 24 (2021) 3, pp. 27-52
just transferring the experience of financial auditing to the field of sustainability, which, by and large, has taken place …
Persistent link: https://www.econbiz.de/10013204675
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Audit mandates, audit firms, and auditors
Breuer, Matthias; Le, Anthony; Vetter, Felix - 2023
Audits by private, third-party auditors are frequently mandated to ensure compliance with regulations (e.g., accounting or environmental standards). We examine how such mandates shape the market for audits. In our empirical examination, we focus on one of the oldest and most prominent audit...
Persistent link: https://www.econbiz.de/10014376044
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Auditing versus monitoring and the role of commitment
Jost, Peter-J. - In: Review of Accounting Studies (2021), pp. 1-34
simultaneously with his effort choice and auditing where the principal can condition her verification effort on the realized outcome …-ante, the principal strictly prefers monitoring to auditing if the gains from choosing high effort are sufficiently high. …
Persistent link: https://www.econbiz.de/10014501886
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What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants
Widmann, Markus; Follert, Florian; Wolz, Matthias - In: Management Review Quarterly 71 (2020) 2, pp. 455-489
only for researchers within the field of auditing but also for experts in management, pricing or European legislature. …
Persistent link: https://www.econbiz.de/10014503921
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External investigations and disciplinary sanctions against auditors: the impact on audit quality
De Fuentes, Cristina; Illueca, Manuel; … - In: SERIEs : Journal of the Spanish Economic Association 6 (2015) 3, pp. 313-347
In this paper, we provide empirical evidence for the impact of disciplinary sanctions imposed on Spanish auditing firms … misapplications of auditing standards. In particular, we evaluate (a) the efficacy of the external supervisory board in identifying …
Persistent link: https://www.econbiz.de/10011311730