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Audit-firm profitability : determinants and implications for audit outcomes

Chen, Jeff Zeyun; Elemes, Anastasios; Hope, Ole-Kristian; … - In: The European accounting review 33 (2024) 4, pp. 1369-1396

Persistent link: https://www.econbiz.de/10015052516

Audit committee quality and cosmetic accounting : an examination in an emerging market

Daryaei, Abbas Ali; Balani, Afshin; Fattahi, Yasin - In: Corporate governance : international journal of … 24 (2024) 5, pp. 1187-1212

Persistent link: https://www.econbiz.de/10015052895

On the use of framing strategies by the Big Four accounting firms : bringing sustainability risks into the mainstream

Rodrigue, Michelle; Diouf, Dominique; Gendron, Yves - In: Accounting forum 47 (2023) 3, pp. 416-440

Persistent link: https://www.econbiz.de/10015050488

The influence of foreign institutional investors on audit fees : evidence from Chinese listed firms

Li, Zhe; Wang, Bo - In: Accounting forum 48 (2024) 1, pp. 35-62

Persistent link: https://www.econbiz.de/10015050581

FARR-Prüferchecklisten : interne Qualitätssicherung, externe Qualitätskontrolle

2020

Persistent link: https://www.econbiz.de/10002144440

Prüfung von Dialog-Buchführungssystemen : ein Beitrag zur Sicherung der Urteilsqualität

Sieben, Günter (contributor) - 1987

Persistent link: https://www.econbiz.de/10008731293

Is audit materiality informative? : Evidence from China

Zhu, Lei; Zheng, Qianwen; Li, Yubin - In: China journal of accounting research : CJAR 17 (2024) 3, pp. 1-18

To improve the usefulness of audit opinions, on 23 March 2021, the China Securities Regulatory Commission mandated that … audit opinions. This paper selects Chinese A-share companies issued with modified audit opinions for the period of 2020 …-2022 as the research sample and analyzes the assessment of materiality in audit practice and the informativeness of audit …

Persistent link: https://www.econbiz.de/10015051164

Auditors' perceptions of alternative performance measures : alternative truths and professional skepticism

Rautiainen, Antti; Saastamoinen, Jani; Pajunen, Kati - In: Accounting in Europe 21 (2024) 2, pp. 134-153

Persistent link: https://www.econbiz.de/10015048793

Automotive audits : principles and practices

Stamatis, Diomidis H. - 2021 - First edition

"This book addresses the essentials of an automotive audit which is required by all automotive suppliers world … effective audit should be carried out. It identifies the key indicators for a culture change with an audit, explains the … "process audit" at length, discusses the rationale for Layered Process audits and summarizes all the mandatory documents and …

Persistent link: https://www.econbiz.de/10012388410

A research note on earnings quality of private SMEs : the impact of IFRS adoption and Big Four auditor presence

Hsu, Yu-Lin; Yang, Ya-Chih; Wu, Shih-Bin - In: Accounting in Europe 21 (2024) 2, pp. 212-238

Persistent link: https://www.econbiz.de/10015048799