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The eternal debate over conservatism and prudence : a historical perspective on the conceptualization of asymmetry in financial accounting theory

Orthaus, Selina; Pelger, Christoph; Kuhner, Christoph - In: Contemporary accounting research : the journal of the … 40 (2023) 1, pp. 41-88

Persistent link: https://www.econbiz.de/10014288688

Accounting conservatism and the risk of bankruptcy in the Nigerian food and beverage firms

Jacob, Ame; Salisu, Saad; Emmanuel, Oyedokun Godwin - In: Accounting and taxation review : A&TR 3 (2019) 4, pp. 32-49

Persistent link: https://www.econbiz.de/10012207350

Key audit matters for production-to-order industry and conservatism

In, Chang-yeol; Kim, Taeheung; Park, Sambock - In: International Journal of Financial Studies : open … 8 (2020) 1/5, pp. 1-18

In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, auditors should publicly disclose key audit...

Persistent link: https://www.econbiz.de/10012168956