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Rules rather than discretion in audit standards : going-concern opinions in Belgium
Carcello, Joseph V.; Vanstraelen, Ann; Willenborg, Michael - In: The accounting review : a publication of the American … 84 (2009) 5, pp. 1395-1428
Persistent link: https://www.econbiz.de/10003897681
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Laws on enterprise accounting and auditing standards and their enforcement
Zhang, Lei - In: Assessing the extent of China's marketization, (pp. 291-301). 2006
Persistent link: https://www.econbiz.de/10003425385
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Die Prüfung von Performance-Measurement-Systemen : Ausgestaltung eines Assurance Engagement gemäß ISAE 3000
Pütz, Torsten - 2007
Persistent link: https://www.econbiz.de/10003469972
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Implications of regulatory prescriptions and audit standards on the evolution of forensic accounting in the audit process
DiGabriele, James A. - In: Journal of applied accounting research 10 (2009) 2, pp. 109-121
Persistent link: https://www.econbiz.de/10003918410
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Effects of technical department's advice, quality assessment standards, and client justifications on auditors' propensity to accept client-preferred accounting methods
Ng, Terence Bu-peow; Shankar, Premila Gowri - In: The accounting review : a publication of the American … 85 (2010) 5, pp. 1743-1761
Persistent link: https://www.econbiz.de/10008667881
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"Clarity" begins at home : an examination of the conceptual underpinnings of the IAASB's clarity project
Dennis, Ian - In: International journal of auditing : IJA 14 (2010) 3, pp. 294-319
Persistent link: https://www.econbiz.de/10008695338
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The impact of cultural differences on the convergence of international accounting codes of ethics
Clements, Curtis E.; Neill, John D.; Stovall, O. Scott - In: Journal of business ethics : JOBE 90 (2009), pp. 383-391
Persistent link: https://www.econbiz.de/10008647228
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The regulation of public company auditing : evidence from the transition to AS5
Doogar, Rajib K.; Sivadasan, Padmakumar; Solomon, Ira - In: Journal of accounting research 48 (2010) 4, pp. 795-814
Persistent link: https://www.econbiz.de/10008649446
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Zur Transformation internationaler Prüfungsstandards auf die deutsche Facharbeit : Mentalitätsunterschiede und Sprachbarrieren als Störfaktoren bei der Übertragung
Krommes, Werner - In: Der Betrieb 61 (2008) 14, pp. 713-718
Persistent link: https://www.econbiz.de/10003668502