Artykuły w czasopismach na temat „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, nr 2 (10.04.2017): 203–28. http://dx.doi.org/10.1108/jiabr-05-2014-0016.
Pełny tekst źródłaFakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports". Journal of Islamic Accounting and Business Research 11, nr 3 (2.01.2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.
Pełny tekst źródłaGoicoechea, Estibaliz, Fernando Gómez-Bezares i José Vicente Ugarte. "Improving Audit Reports: A Consensus between Auditors and Users". International Journal of Financial Studies 9, nr 2 (29.04.2021): 25. http://dx.doi.org/10.3390/ijfs9020025.
Pełny tekst źródłaFerreira, Catarina, i Ana Isabel Morais. "Analysis of the relationship between company characteristics and key audit matters disclosed". Revista Contabilidade & Finanças 31, nr 83 (sierpień 2020): 262–74. http://dx.doi.org/10.1590/1808-057x201909040.
Pełny tekst źródłaSawangjan, Phattarawade, i 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, nr 1 (9.12.2020): 69. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(69).
Pełny tekst źródłaKadous, Kathryn, i Molly Mercer. "Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards". Accounting Review 87, nr 2 (1.10.2011): 565–87. http://dx.doi.org/10.2308/accr-10203.
Pełny tekst źródłaSalehi, Mahdi, Mostafa Bahrami i Fatemeh Alizadeh. "The effect of academic education on employers’ satisfaction and audit quality in Iran". Industrial and Commercial Training 48, nr 5 (6.06.2016): 249–56. http://dx.doi.org/10.1108/ict-05-2015-0036.
Pełny tekst źródłaChristensen, Brant E., Steven M. Glover i David A. Wood. "Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance". AUDITING: A Journal of Practice & Theory 31, nr 1 (1.01.2012): 127–46. http://dx.doi.org/10.2308/ajpt-10191.
Pełny tekst źródłaToy, Alan, i David C. Hay. "Privacy Auditing Standards". AUDITING: A Journal of Practice & Theory 34, nr 3 (1.09.2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.
Pełny tekst źródłaBennouri, Moez, Mehdi Nekhili i Philippe Touron. "Does Auditor Reputation “Discourage” Related-Party Transactions? The French Case". AUDITING: A Journal of Practice & Theory 34, nr 4 (1.01.2015): 1–32. http://dx.doi.org/10.2308/ajpt-51036.
Pełny tekst źródłaJiu, Lili, Bin Liu i 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, nr 3 (1.03.2020): 133–60. http://dx.doi.org/10.2308/ajpt-17-008.
Pełny tekst źródłaBrazel, Joseph F., Tina D. Carpenter i J. Gregory Jenkins. "Auditors’ Use of Brainstorming in the Consideration of Fraud: Reports from the Field". Accounting Review 85, nr 4 (1.07.2010): 1273–301. http://dx.doi.org/10.2308/accr.2010.85.4.1273.
Pełny tekst źródłaDuflo, Esther, Michael Greenstone, Rohini Pande i Nicholas Ryan. "Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India*". Quarterly Journal of Economics 128, nr 4 (26.09.2013): 1499–545. http://dx.doi.org/10.1093/qje/qjt024.
Pełny tekst źródłaTran, Manh Dung, Khairil Faizal Khairi i Nur Hidayah Laili. "A longitudinal study of audit quality differences among independent auditors". Journal of Economics and Development 21, nr 2 (7.10.2019): 234–46. http://dx.doi.org/10.1108/jed-10-2019-0040.
Pełny tekst źródłaGeiger, Marshall A., K. Raghunandan i William Riccardi. "The Global Financial Crisis: U.S. Bankruptcies and Going-Concern Audit Opinions". Accounting Horizons 28, nr 1 (1.12.2013): 59–75. http://dx.doi.org/10.2308/acch-50659.
Pełny tekst źródłaPérez Pérez, Yolanda, María del Mar Camacho Miñano i María Jesús Segovia-Vargas. "Risk on financial reporting in the context of the new audit report in Spain". Revista de Contabilidad 24, nr 1 (1.01.2021): 48–61. http://dx.doi.org/10.6018/rcsar.363001.
Pełny tekst źródłaGissel, Jodi L. "Professional Skepticism: Practitioners’ Perceptions And Training Practices". Review of Business Information Systems (RBIS) 22, nr 2 (4.12.2018): 1–14. http://dx.doi.org/10.19030/rbis.v22i2.10224.
Pełny tekst źródłaNelson, Mark W., John A. Elliott i Robin L. Tarpley. "Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions". Accounting Review 77, s-1 (1.03.2002): 175–202. http://dx.doi.org/10.2308/accr.2002.77.s-1.175.
Pełny tekst źródłaChen, Feng, Xingqiang Du, Shaojuan Lai i Mary Ma. "Does the use of honorific appellations in audit reports connote higher financial misstatement risk? Evidence from China". Asian Review of Accounting 26, nr 2 (8.05.2018): 154–81. http://dx.doi.org/10.1108/ara-08-2017-0128.
Pełny tekst źródłaMcDaniel, Linda S., i Laura E. Simmons. "Auditors' Assessment and Incorporation of Expectation Precision in Evidential Analytical Procedures". AUDITING: A Journal of Practice & Theory 26, nr 1 (1.05.2007): 1–18. http://dx.doi.org/10.2308/aud.2007.26.1.1.
Pełny tekst źródłaBramasto, Ari, Sri Dewi Anggadini i Asri Syahriani. "KUALITAS AUDIT MELALUI ANALISIS FAKTOR- FAKTOR INDEPENDENSI DAN PROFESIONALISME AUDIT INTERNAL". JURNAL AKUNTANSI 10, nr 1 (30.04.2021): 16–23. http://dx.doi.org/10.37932/ja.v10i1.248.
Pełny tekst źródłaSalehi, Mahdi, Mahmoud Lari Dasht Bayaz, Shaban Mohammadi, Mohammad Seddigh Adibian i Seyed Hamed Fahimifard. "Auditors’ response to readability of financial statement notes". Asian Review of Accounting 28, nr 3 (3.06.2020): 463–80. http://dx.doi.org/10.1108/ara-03-2019-0066.
Pełny tekst źródłaLibby, Robert, i William R. Kinney. "Does Mandated Audit Communication Reduce Opportunistic Corrections to Manage Earnings to Forecasts?" Accounting Review 75, nr 4 (1.10.2000): 383–404. http://dx.doi.org/10.2308/accr.2000.75.4.383.
Pełny tekst źródłaTagesson, Torbjörn, i Peter Öhman. "To be or not to be – auditors’ ability to signal going concern problems". Journal of Accounting & Organizational Change 11, nr 2 (1.06.2015): 175–92. http://dx.doi.org/10.1108/jaoc-04-2013-0034.
Pełny tekst źródłaBoiral, Olivier, Iñaki Heras-Saizarbitoria i Marie-Christine Brotherton. "Professionalizing the assurance of sustainability reports: the auditors’ perspective". Accounting, Auditing & Accountability Journal 33, nr 2 (18.11.2019): 309–34. http://dx.doi.org/10.1108/aaaj-03-2019-3918.
Pełny tekst źródłaCarmichael, Douglas R. "Reflections on the Establishment of the PCAOB and Its Audit Standard-Setting Role". Accounting Horizons 28, nr 4 (1.07.2014): 901–15. http://dx.doi.org/10.2308/acch-50851.
Pełny tekst źródłaLee, Teck Heang, i 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, nr 1 (12.01.2008): 113. http://dx.doi.org/10.22146/gamaijb.5589.
Pełny tekst źródłaFakhfakh, 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, nr 2 (31.12.2012): 386. http://dx.doi.org/10.5296/ijafr.v2i2.3017.
Pełny tekst źródłaAmira, Hamed, i Bin Qoud Nuha. "The impact of conditional conservatism on creative accounting: A suggested framework". Risk Governance and Control: Financial Markets and Institutions 9, nr 1 (2019): 33–44. http://dx.doi.org/10.22495/rgcv9i1p3.
Pełny tekst źródłaSotnikova, Lyudmila. "Accounting for Fixed Assets and Capital Investments As a Key Issue in the Audit of Financial Statements". Auditor 7, nr 7 (13.08.2021): 28–42. http://dx.doi.org/10.12737/1998-0701-2021-7-7-28-42.
Pełny tekst źródłaLin, Chan-Jane, Hsiao-Lun Lin i Ai-Ru Yen. "Dual audit, audit firm independence, and auditor conservatism". Review of Accounting and Finance 13, nr 1 (4.02.2014): 65–87. http://dx.doi.org/10.1108/raf-06-2012-0053.
Pełny tekst źródłaWheeler, Stephen W., Sandra J. Cereola i Timothy J. Louwers. "The Impact of Auditor Association on Client Multi-Venue Disclosure Transparency". Current Issues in Auditing 8, nr 2 (1.05.2014): A1—A9. http://dx.doi.org/10.2308/ciia-50811.
Pełny tekst źródłaWang, Xinhua, i Bibo Yang. "International Differences Between Big Four Auditors and Their Smaller Counterparts in Monitoring Earnings Management". International Journal of Accounting and Financial Reporting 2, nr 2 (10.08.2012): 55. http://dx.doi.org/10.5296/ijafr.v2i2.2086.
Pełny tekst źródłaLubenchenko, 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, nr 2-3 (24.11.2020): 127–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.14.
Pełny tekst źródłaLubenchenko, 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, nr 2-3 (24.11.2020): 127–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.14.
Pełny tekst źródłaViswanathan, Bharathan, Robinson Joseph, Philip Thomas i Sambasivan Elumalai. "Analysis of perceptions of auditors/chartered accountants’ on selected Indian accounting standards". International Journal of Basic and Applied Sciences 4, nr 4 (1.09.2015): 340. http://dx.doi.org/10.14419/ijbas.v4i4.4946.
Pełny tekst źródłaBedard, Jean C., Nathan Cannon i Anne L. Schnader. "The Changing Face of Auditor Reporting in the Broker-Dealer Industry". Current Issues in Auditing 8, nr 1 (1.06.2014): A1—A11. http://dx.doi.org/10.2308/ciia-50691.
Pełny tekst źródłaSpecht, James, Albert Kagan i Scott D. Maanum. "A Proposed Supplemental Teaching Model For Enhancing Students Understanding Of Sarbanes Oxley". American Journal of Business Education (AJBE) 2, nr 1 (1.01.2009): 59–62. http://dx.doi.org/10.19030/ajbe.v2i1.4022.
Pełny tekst źródłaWallage, Philip. "Assurance on Sustainability Reporting: An Auditor's View". AUDITING: A Journal of Practice & Theory 19, s-1 (1.10.2000): 53–65. http://dx.doi.org/10.2308/aud.2000.19.s-1.53.
Pełny tekst źródłaSteyn, Dirk A., Thea L. Voogt i Ben Marx. "The engagement decision in medium audit practice in South Africa". Journal of Economic and Financial Sciences 1, nr 2 (31.10.2007): 171–84. http://dx.doi.org/10.4102/jef.v1i2.366.
Pełny tekst źródłaAmin, Asbi, i Anwar Anwar. "DIMENSI KARAKTERISTIK LAPORAN KEUANGAN PEMERINTAH". Jurnal Akuntansi 10, nr 3 (31.10.2020): 223–30. http://dx.doi.org/10.33369/j.akuntansi.10.3.223-230.
Pełny tekst źródłaZENUNI, Brisejda RAMAJ, i Mirela UJKANI MITI. "Accountancy Performance and Achievement (Accountancy Development Index), Case of Albania". European Journal of Economics and Business Studies 9, nr 1 (6.10.2017): 235. http://dx.doi.org/10.26417/ejes.v9i1.p235-243.
Pełny tekst źródłaAljinovic Barac, Zeljana, Tina Vuko i Slavko Šodan. "What can auditors tell us about accounting manipulations?" Managerial Auditing Journal 32, nr 8 (4.09.2017): 788–809. http://dx.doi.org/10.1108/maj-03-2017-1534.
Pełny tekst źródłaCasterella, Jeffrey R., Rosemond Desir, Matthew A. Stallings i James S. Wainberg. "Information Transfer of Bankruptcy Announcements: Examining the Impact of Auditor Opinions". Accounting Horizons 34, nr 1 (1.09.2019): 45–66. http://dx.doi.org/10.2308/acch-52572.
Pełny tekst źródłaYiannoulis, Yiannis K. "Synopsis of the Accounting Research in Hellas". Accounting and Finance Research 10, nr 1 (26.02.2021): 75. http://dx.doi.org/10.5430/afr.v10n1p75.
Pełny tekst źródłaHegazy, Karim, i Mohamed Hegazy. "Audit firms and industry specialization in an emerging economy". Journal of Accounting & Organizational Change 14, nr 3 (3.09.2018): 338–62. http://dx.doi.org/10.1108/jaoc-03-2017-0024.
Pełny tekst źródłaReinstein, Alan, Carl J. Pacini i 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, nr 1 (9.01.2017): 3–25. http://dx.doi.org/10.1177/0148558x16680717.
Pełny tekst źródłaAriail, Donald L., Joe Durden, Marilynn Leathart i Lynette Chapman-Vasill. "Avondale Estates: A Case Study in Governmental Accounting and Auditing—A Historical Approach". Issues in Accounting Education 27, nr 2 (1.01.2012): 419–40. http://dx.doi.org/10.2308/iace-50128.
Pełny tekst źródłaMardini, Ghassan H., Louise Crawford i 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, nr 1 (11.05.2015): 2–27. http://dx.doi.org/10.1108/jaar-09-2012-0066.
Pełny tekst źródłaLe, Thi Thu Ha, i Thanh Thuy Pham. "Assessment of the quality of the audits of Vietnamese commercial banks financial statements". Mezhdunarodnaja jekonomika (The World Economics), nr 3 (1.03.2021): 232–38. http://dx.doi.org/10.33920/vne-04-2103-06.
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