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Novice auditors and audits of fair values : knowledge and skill requirements
Boritz, Jefim E.; Timoshenko, Lev M. - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 1, pp. 39-77
Persistent link: https://www.econbiz.de/10014506657
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The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting
Honkamäki, Tuomas; Mättö, Markus; Teittinen, Henri - In: International journal of auditing : IJA 26 (2022) 3, pp. 354-370
Persistent link: https://www.econbiz.de/10013329800
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Fair value accounting und Abschlussprüfung
Schildbach, Thomas - In: Rechnungslegung, Prüfung und Unternehmensbewertung : …, (pp. 701-715). 2014
Persistent link: https://www.econbiz.de/10011473121
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Use of high quantification evidence in fair value audits : do auditors stay in their comfort zone?
Joe, Jennifer R.; Vandervelde, Scott D.; Wu, Yi-Jing - In: The accounting review : a publication of the American … 92 (2017) 5, pp. 89-116
Persistent link: https://www.econbiz.de/10011762774
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Die Subprime-Kreditkrise im Spiegel der Rechnungslegung
Brinkmann, Ralph; Leibfried, Peter; Zimmermann, Marc - In: IRZ : Zeitschrift für internationale Rechnungslegung 3 (2008) 7/8, pp. 333-340
Persistent link: https://www.econbiz.de/10003742018
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Das fair value-Bewertungskonzept für Finanzinstrumente bei internationalen Banken aus Sicht der Rechnungslegung und Prüfung
Studer, Irina I. - 2005
Persistent link: https://www.econbiz.de/10002751470
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Fair value hierarchy in financial instruments disclosure : do audit committee and internal audit matter?
Boolaky Doorgakunt, Lakshi Devi - In: International journal of corporate governance : IJCG 10 (2019) 2, pp. 113-133
Persistent link: https://www.econbiz.de/10012145805
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Prioritizing and establishing cause and effect relationships among financial reporting quality metrics
Himanshu; Jatinder P. Singh; Kumar, Ashwani - In: Vision : the journal of business perspective 24 (2020) 3, pp. 330-344
Persistent link: https://www.econbiz.de/10012287440
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Generic Bank : accounting for debt securities sales and impairments
Cantrell, Brett W. - In: Issues in accounting education 34 (2019) 4, pp. 15-29
Persistent link: https://www.econbiz.de/10012257619
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Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348
Persistent link: https://www.econbiz.de/10012170116