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Revisiting the firm, reporting entity, and going concern concepts in light of financial crisis

Moore, Louella - In: Accounting and the public interest 17 (2017) 1, pp. 130-143

Persistent link: https://www.econbiz.de/10011864826

Financial crisis and accounting quality : evidence from five European countries

Iatridis, George; Dimitras, Augustinos I. - In: Advances in accounting : a research annual 29 (2013) 1, pp. 154-160

Persistent link: https://www.econbiz.de/10009769651

The market impact of new auditing standards in China

Wu, Xiancong; Skolnik, Richard; Luo, Hongxiu - In: International journal of finance & banking studies : JJFBS 11 (2022) 1, pp. 53-68

Persistent link: https://www.econbiz.de/10012804723

The relationship between critical accounting estimates and critical audit matters

Pinello, Arianna S.; Puschaver, Lee; Volkan, Ara G. - In: Accounting & taxation : AT 12 (2020) 1, pp. 23-33

Persistent link: https://www.econbiz.de/10012692447

Audit Defense : A Management Audit Readiness Guide

Danter, Ed - 2022

1. Objectives, Focus and Description of the Text -- Section I: Corporate Governance and the Audit Process -- 2. Responsibilities, Regulations, Control Frameworks -- 3. The Audit Beginning -- 4. Audit Field Work -- 5. Audit Conclusion -- Section II: Controls Overview -- 6.Types of Audits and...

Persistent link: https://www.econbiz.de/10013185629

Do investors value higher financial reporting quality, and can expanded audit reports unlock this value?

Elliott, W. Brooke; Fanning, Kirsten; Peecher, Mark E. - In: The accounting review : a publication of the American … 95 (2020) 2, pp. 141-165

Persistent link: https://www.econbiz.de/10012257832

The harmonization of audit reports of Islamic banks : an advanced and original empirical investigation

Fakhfakh, Mondher - In: Journal of Islamic accounting and business research : JIABR 8 (2017) 2, pp. 203-228

Persistent link: https://www.econbiz.de/10011704221

Accounting and auditing of sectional title property : an overview from the governance perspective in a developing country

Steenkamp, Leandi - In: Risk governance & control : financial markets & institutions 7 (2017) 1, pp. 18-25

Persistent link: https://www.econbiz.de/10011904256

Key audit matters and their implications for the audit environment

Botes, Vida; Low, Mary; Sutton, Aleena - In: International journal of economics and accounting : IJEA 9 (2020) 4, pp. 374-396

Persistent link: https://www.econbiz.de/10012508268

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904