Articoli di riviste sul tema "Auditors' reports – Standards"
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Fakhfakh, Mondher. "The harmonization of audit reports of Islamic banks". Journal of Islamic Accounting and Business Research 8, n. 2 (10 aprile 2017): 203–28. http://dx.doi.org/10.1108/jiabr-05-2014-0016.
Testo completoFakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports". Journal of Islamic Accounting and Business Research 11, n. 3 (2 gennaio 2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.
Testo completoGoicoechea, Estibaliz, Fernando Gómez-Bezares e José Vicente Ugarte. "Improving Audit Reports: A Consensus between Auditors and Users". International Journal of Financial Studies 9, n. 2 (29 aprile 2021): 25. http://dx.doi.org/10.3390/ijfs9020025.
Testo completoFerreira, Catarina, e Ana Isabel Morais. "Analysis of the relationship between company characteristics and key audit matters disclosed". Revista Contabilidade & Finanças 31, n. 83 (agosto 2020): 262–74. http://dx.doi.org/10.1590/1808-057x201909040.
Testo completoSawangjan, Phattarawade, e Muttanachai Suttipun. "The relationship between key audit matters (KAM) disclosure and stock reaction: Cross-sectional study of Thailand, Malaysia, and Singapore". 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, n. 1 (9 dicembre 2020): 69. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(69).
Testo completoKadous, Kathryn, e Molly Mercer. "Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards". Accounting Review 87, n. 2 (1 ottobre 2011): 565–87. http://dx.doi.org/10.2308/accr-10203.
Testo completoSalehi, Mahdi, Mostafa Bahrami e Fatemeh Alizadeh. "The effect of academic education on employers’ satisfaction and audit quality in Iran". Industrial and Commercial Training 48, n. 5 (6 giugno 2016): 249–56. http://dx.doi.org/10.1108/ict-05-2015-0036.
Testo completoChristensen, Brant E., Steven M. Glover e David A. Wood. "Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance". AUDITING: A Journal of Practice & Theory 31, n. 1 (1 gennaio 2012): 127–46. http://dx.doi.org/10.2308/ajpt-10191.
Testo completoToy, Alan, e David C. Hay. "Privacy Auditing Standards". AUDITING: A Journal of Practice & Theory 34, n. 3 (1 settembre 2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.
Testo completoBennouri, Moez, Mehdi Nekhili e Philippe Touron. "Does Auditor Reputation “Discourage” Related-Party Transactions? The French Case". AUDITING: A Journal of Practice & Theory 34, n. 4 (1 gennaio 2015): 1–32. http://dx.doi.org/10.2308/ajpt-51036.
Testo completoJiu, Lili, Bin Liu e Yuanyuan Liu. "How a Shared Auditor Affects Firm-Pair Comparability: Implications of Both Firm and Individual Audit Styles". AUDITING: A Journal of Practice & Theory 39, n. 3 (1 marzo 2020): 133–60. http://dx.doi.org/10.2308/ajpt-17-008.
Testo completoBrazel, Joseph F., Tina D. Carpenter e J. Gregory Jenkins. "Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field". Accounting Review 85, n. 4 (1 luglio 2010): 1273–301. http://dx.doi.org/10.2308/accr.2010.85.4.1273.
Testo completoDuflo, Esther, Michael Greenstone, Rohini Pande e Nicholas Ryan. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India*". Quarterly Journal of Economics 128, n. 4 (26 settembre 2013): 1499–545. http://dx.doi.org/10.1093/qje/qjt024.
Testo completoTran, Manh Dung, Khairil Faizal Khairi e Nur Hidayah Laili. "A longitudinal study of audit quality differences among independent auditors". Journal of Economics and Development 21, n. 2 (7 ottobre 2019): 234–46. http://dx.doi.org/10.1108/jed-10-2019-0040.
Testo completoGeiger, Marshall A., K. Raghunandan e William Riccardi. "The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions". Accounting Horizons 28, n. 1 (1 dicembre 2013): 59–75. http://dx.doi.org/10.2308/acch-50659.
Testo completoPérez Pérez, Yolanda, María del Mar Camacho Miñano e María Jesús Segovia-Vargas. "Risk on financial reporting in the context of the new audit report in Spain". Revista de Contabilidad 24, n. 1 (1 gennaio 2021): 48–61. http://dx.doi.org/10.6018/rcsar.363001.
Testo completoGissel, Jodi L. "Professional Skepticism: Practitioners’ Perceptions And Training Practices". Review of Business Information Systems (RBIS) 22, n. 2 (4 dicembre 2018): 1–14. http://dx.doi.org/10.19030/rbis.v22i2.10224.
Testo completoNelson, Mark W., John A. Elliott e Robin L. Tarpley. "Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions". Accounting Review 77, s-1 (1 marzo 2002): 175–202. http://dx.doi.org/10.2308/accr.2002.77.s-1.175.
Testo completoChen, Feng, Xingqiang Du, Shaojuan Lai e Mary Ma. "Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China". Asian Review of Accounting 26, n. 2 (8 maggio 2018): 154–81. http://dx.doi.org/10.1108/ara-08-2017-0128.
Testo completoMcDaniel, Linda S., e Laura E. Simmons. "Auditors' Assessment and Incorporation of Expectation Precision in Evidential Analytical Procedures". AUDITING: A Journal of Practice & Theory 26, n. 1 (1 maggio 2007): 1–18. http://dx.doi.org/10.2308/aud.2007.26.1.1.
Testo completoBramasto, Ari, Sri Dewi Anggadini e Asri Syahriani. "KUALITAS AUDIT MELALUI ANALISIS FAKTOR- FAKTOR INDEPENDENSI DAN PROFESIONALISME AUDIT INTERNAL". JURNAL AKUNTANSI 10, n. 1 (30 aprile 2021): 16–23. http://dx.doi.org/10.37932/ja.v10i1.248.
Testo completoSalehi, Mahdi, Mahmoud Lari Dasht Bayaz, Shaban Mohammadi, Mohammad Seddigh Adibian e Seyed Hamed Fahimifard. "Auditors’ response to readability of financial statement notes". Asian Review of Accounting 28, n. 3 (3 giugno 2020): 463–80. http://dx.doi.org/10.1108/ara-03-2019-0066.
Testo completoLibby, Robert, e William R. Kinney. "Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?" Accounting Review 75, n. 4 (1 ottobre 2000): 383–404. http://dx.doi.org/10.2308/accr.2000.75.4.383.
Testo completoTagesson, Torbjörn, e Peter Öhman. "To be or not to be – auditors’ ability to signal going concern problems". Journal of Accounting & Organizational Change 11, n. 2 (1 giugno 2015): 175–92. http://dx.doi.org/10.1108/jaoc-04-2013-0034.
Testo completoBoiral, Olivier, Iñaki Heras-Saizarbitoria e Marie-Christine Brotherton. "Professionalizing the assurance of sustainability reports: the auditors’ perspective". Accounting, Auditing & Accountability Journal 33, n. 2 (18 novembre 2019): 309–34. http://dx.doi.org/10.1108/aaaj-03-2019-3918.
Testo completoCarmichael, Douglas R. "Reflections on the Establishment of the PCAOB and Its Audit Standard-Setting Role". Accounting Horizons 28, n. 4 (1 luglio 2014): 901–15. http://dx.doi.org/10.2308/acch-50851.
Testo completoLee, Teck Heang, e Azham Md. Ali. "The ‘Knowledge Gap’ and ‘Deficient Performance Gap’ between Auditors and Corporate Managers: An Empirical Study in Malaysia". Gadjah Mada International Journal of Business 10, n. 1 (12 gennaio 2008): 113. http://dx.doi.org/10.22146/gamaijb.5589.
Testo completoFakhfakh, Mondher. "The Comparability of Audit Reports Issued In the European Union: An Empirical Study Based On Separate and Consolidated Financial Data". International Journal of Accounting and Financial Reporting 2, n. 2 (31 dicembre 2012): 386. http://dx.doi.org/10.5296/ijafr.v2i2.3017.
Testo completoAmira, Hamed, e Bin Qoud Nuha. "The impact of conditional conservatism on creative accounting: A suggested framework". Risk Governance and Control: Financial Markets and Institutions 9, n. 1 (2019): 33–44. http://dx.doi.org/10.22495/rgcv9i1p3.
Testo completoSotnikova, Lyudmila. "Accounting for Fixed Assets and Capital Investments As a Key Issue in the Audit of Financial Statements". Auditor 7, n. 7 (13 agosto 2021): 28–42. http://dx.doi.org/10.12737/1998-0701-2021-7-7-28-42.
Testo completoLin, Chan-Jane, Hsiao-Lun Lin e Ai-Ru Yen. "Dual audit, audit firm independence, and auditor conservatism". Review of Accounting and Finance 13, n. 1 (4 febbraio 2014): 65–87. http://dx.doi.org/10.1108/raf-06-2012-0053.
Testo completoWheeler, Stephen W., Sandra J. Cereola e Timothy J. Louwers. "The Impact of Auditor Association on Client Multi-Venue Disclosure Transparency". Current Issues in Auditing 8, n. 2 (1 maggio 2014): A1—A9. http://dx.doi.org/10.2308/ciia-50811.
Testo completoWang, Xinhua, e Bibo Yang. "International Differences Between Big Four Auditors and Their Smaller Counterparts in Monitoring Earnings Management". International Journal of Accounting and Financial Reporting 2, n. 2 (10 agosto 2012): 55. http://dx.doi.org/10.5296/ijafr.v2i2.2086.
Testo completoLubenchenko, О. Е. "Documenting the Results of Audit of the Information Disclosed in the Notes to the Financial Reporting Compiled by International Standards". Statistics of Ukraine 89, n. 2-3 (24 novembre 2020): 127–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.14.
Testo completoLubenchenko, О. Е. "Documenting the Results of Audit of the Information Disclosed in the Notes to the Financial Reporting Compiled by International Standards". Statistics of Ukraine 89, n. 2-3 (24 novembre 2020): 127–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.14.
Testo completoViswanathan, Bharathan, Robinson Joseph, Philip Thomas e Sambasivan Elumalai. "Analysis of perceptions of auditors/chartered accountants’ on selected Indian accounting standards". International Journal of Basic and Applied Sciences 4, n. 4 (1 settembre 2015): 340. http://dx.doi.org/10.14419/ijbas.v4i4.4946.
Testo completoBedard, Jean C., Nathan Cannon e Anne L. Schnader. "The Changing Face of Auditor Reporting in the Broker-Dealer Industry". Current Issues in Auditing 8, n. 1 (1 giugno 2014): A1—A11. http://dx.doi.org/10.2308/ciia-50691.
Testo completoSpecht, James, Albert Kagan e Scott D. Maanum. "A Proposed Supplemental Teaching Model For Enhancing Students Understanding Of Sarbanes Oxley". American Journal of Business Education (AJBE) 2, n. 1 (1 gennaio 2009): 59–62. http://dx.doi.org/10.19030/ajbe.v2i1.4022.
Testo completoWallage, Philip. "Assurance on Sustainability Reporting: An Auditor's View". AUDITING: A Journal of Practice & Theory 19, s-1 (1 ottobre 2000): 53–65. http://dx.doi.org/10.2308/aud.2000.19.s-1.53.
Testo completoSteyn, Dirk A., Thea L. Voogt e Ben Marx. "The engagement decision in medium audit practice in South Africa". Journal of Economic and Financial Sciences 1, n. 2 (31 ottobre 2007): 171–84. http://dx.doi.org/10.4102/jef.v1i2.366.
Testo completoAmin, Asbi, e Anwar Anwar. "DIMENSI KARAKTERISTIK LAPORAN KEUANGAN PEMERINTAH". Jurnal Akuntansi 10, n. 3 (31 ottobre 2020): 223–30. http://dx.doi.org/10.33369/j.akuntansi.10.3.223-230.
Testo completoZENUNI, Brisejda RAMAJ, e Mirela UJKANI MITI. "Accountancy Performance and Achievement (Accountancy Development Index), Case of Albania". European Journal of Economics and Business Studies 9, n. 1 (6 ottobre 2017): 235. http://dx.doi.org/10.26417/ejes.v9i1.p235-243.
Testo completoAljinovic Barac, Zeljana, Tina Vuko e Slavko Šodan. "What can auditors tell us about accounting manipulations?" Managerial Auditing Journal 32, n. 8 (4 settembre 2017): 788–809. http://dx.doi.org/10.1108/maj-03-2017-1534.
Testo completoCasterella, Jeffrey R., Rosemond Desir, Matthew A. Stallings e James S. Wainberg. "Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions". Accounting Horizons 34, n. 1 (1 settembre 2019): 45–66. http://dx.doi.org/10.2308/acch-52572.
Testo completoYiannoulis, Yiannis K. "Synopsis of the Accounting Research in Hellas". Accounting and Finance Research 10, n. 1 (26 febbraio 2021): 75. http://dx.doi.org/10.5430/afr.v10n1p75.
Testo completoHegazy, Karim, e Mohamed Hegazy. "Audit firms and industry specialization in an emerging economy". Journal of Accounting & Organizational Change 14, n. 3 (3 settembre 2018): 338–62. http://dx.doi.org/10.1108/jaoc-03-2017-0024.
Testo completoReinstein, Alan, Carl J. Pacini e Brian Patrick Green. "Examining the Current Legal Environment Facing the Public Accounting Profession: Recommendations for a Consistent U.S. Policy". Journal of Accounting, Auditing & Finance 35, n. 1 (9 gennaio 2017): 3–25. http://dx.doi.org/10.1177/0148558x16680717.
Testo completoAriail, Donald L., Joe Durden, Marilynn Leathart e Lynette Chapman-Vasill. "Avondale Estates: A Case Study in Governmental Accounting and Auditing—A Historical Approach". Issues in Accounting Education 27, n. 2 (1 gennaio 2012): 419–40. http://dx.doi.org/10.2308/iace-50128.
Testo completoMardini, Ghassan H., Louise Crawford e David M. Power. "Perceptions of external auditors, preparers and users of financial statements about the adoption of IFRS 8". Journal of Applied Accounting Research 16, n. 1 (11 maggio 2015): 2–27. http://dx.doi.org/10.1108/jaar-09-2012-0066.
Testo completoLe, Thi Thu Ha, e Thanh Thuy Pham. "Assessment of the quality of the audits of Vietnamese commercial banks financial statements". Mezhdunarodnaja jekonomika (The World Economics), n. 3 (1 marzo 2021): 232–38. http://dx.doi.org/10.33920/vne-04-2103-06.
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