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The Effects of Critical Audit Matter Paragraphs and Accounting Standard Precision on Auditor Liability

Gimbar, Christine - 2016

The Public Company Accounting Oversight Board recently proposed amendments to the standard audit report that would require the disclosure of critical audit matters (CAMs), and the Securities and Exchange Commission continues to evaluate the use of principles-based (imprecise) accounting...

Persistent link: https://www.econbiz.de/10013005978

The Value of High Quality Auditing in Enforcing and Implementing IFRS : The Case of Goodwill Impairment

Stokes, Donald J. - 2010

(IFRS) using the recent changes in goodwill accounting regulation. IFRS requires management to test for goodwill impairment … and write off impairment losses against income. Accounting regulators claim that the IFRS impairment regime better … implementation of IFRS standards by higher quality assurance providers. We develop arguments as to why choosing a Big 4 auditor gives …

Persistent link: https://www.econbiz.de/10013148946

Auditor type and IAS 1 compliance nexus : do size and industry effects matter?

Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211

Persistent link: https://www.econbiz.de/10012694332

Can reporting norms create a safe harbor? : jury verdicts against auditors under precise and imprecise accounting standards

Kadous, Kathryn; Mercer, Molly - In: The accounting review : a publication of the American … 87 (2012) 2, pp. 565-587

Persistent link: https://www.econbiz.de/10009540546

The dynamics of audit market and financial reporting under International Financial Reporting Standards : the case of Romanian listed companies

Tache, Marta - In: Journal of accounting & management information systems … 19 (2020) 1, pp. 139-157

Persistent link: https://www.econbiz.de/10012388720

Unintended effects of IFRS adoption on earnings management : the case of Latin America

Mongrut, Samuel; Winkelried, Diego - In: Emerging markets review 38 (2019), pp. 377-388

Persistent link: https://www.econbiz.de/10012312832

Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis

World Bank - 2017

To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of...

Persistent link: https://www.econbiz.de/10012248295

Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.1 Financial Reporting Standards Analysis

World Bank - 2017

international benchmark, International Financial Reporting Standards (IFRS), it becomes difficult for foreign investors to … principles - national (GAAP) with IFRS with a view to capturing significant differences (where applicable) in order to provide … suggestions for improving national GAAP and aligning them to the extent possible with IFRS …

Persistent link: https://www.econbiz.de/10012248296

Developments in accounting regulation : a synthesis and annotated bibliography of evidence and commentary in the 2015 academic literature

Moehrle, Stephen R.; Franzen, Laurel; Meckfessel, Michele; … - In: Research in accounting regulation 28 (2016) 2, pp. 96-108

Persistent link: https://www.econbiz.de/10011624537

The cost of implementing new accounting standards : the case of IFRS adoption in Australia

Loyeung, Anna; Matolcsy, Zoltan; Weber, Joseph; Wells, Peter - In: Australian journal of management 41 (2016) 4, pp. 611-632

Persistent link: https://www.econbiz.de/10011583102