Similar Search Results

Accounting information system underpinning quality financial reporting

Jablan Stefanović, Radmila; Knežević, Vladan - In: Facta Universitatis / Series economics and organization … 10 (2013) 4, pp. 361-375

Persistent link: https://www.econbiz.de/10010458717

Accounting quality and debt concentration : evidence from internal control weakness disclosures

Li, Ningzhong; Lou, Yun; Otto, Clemens A.; Moerman, … - 2014

We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms … strong link between debt concentration and creditors' coordination costs and the importance of accounting quality in reducing … these costs, we hypothesize that firms with higher accounting quality have less concentrated debt structures. Measuring …

Persistent link: https://www.econbiz.de/10010502053

Unethical financial reporting : an empirical analysis of causes and consequences

Singh, Ajay Kumar; Vasudeva, Sakshi - In: Mudra : journal of finance and accounting 1 (2014) 1, pp. 1-30

Persistent link: https://www.econbiz.de/10010506543

Journal Entry Network- und Geschäftsprozess-Analyse im Verbund : ein dualer Revisionsansatz

Mochty, Ludwig - In: Prozessoptimierung mit digitaler Datenanalyse : …, (pp. 27-47). 2015

Persistent link: https://www.econbiz.de/10010507712

Internal control over financial reporting : opportunities using the COBIT framework

Rubino, Michele; Vitolla, Filippo - In: Managerial auditing journal 29 (2014) 8, pp. 736-771

Persistent link: https://www.econbiz.de/10010429746

Associations between internal and external corporate governance characteristics : implications for investigating financial accounting restatements

Baber, William R.; Liang, Lihong; Zhu, Zinan - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 219-237

Persistent link: https://www.econbiz.de/10009568315

The incentive factors for the (non-)disclosure of material weakness in internal control over financial reporting : evidence from J-SOX mandated audits

Yazawa, Kenichi - In: International journal of auditing : IJA 19 (2015) 2, pp. 103-116

Persistent link: https://www.econbiz.de/10011403663

The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...

Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227

Persistent link: https://www.econbiz.de/10011414499

Regulation and fraud : a critical assessment of accounting information, corporate governance and complex systems of business control

Cilloni, Andrea; Marinoni, Marco A. - In: The philosophy, politics and economics of finance in …, (pp. 332-343). 2015

Persistent link: https://www.econbiz.de/10011387921

Admitting mistakes : home country effect on the reliability of restatement reporting

Srinivasan, Suraj; Wahid, Aida Sijamic; Yu, Gwen - In: The accounting review : a publication of the American … 90 (2015) 3, pp. 1201-1240

Persistent link: https://www.econbiz.de/10011295562