Zobrazeno 1 - 10
of 30
pro vyhledávání: '"MIGUEL MINUTTI‐MEZA"'
Autor:
Miguel Minutti-Meza
Publikováno v:
Apuntes Contables, Iss 35 (2024)
El documento tiene un doble propósito: examinar tanto la creciente importancia de la auditoría en los informes de sostenibilidad (ESG), como la adopción de tecnologías emergentes en el proceso de auditoría. Mediante la revisión de distintos e
Externí odkaz:
https://doaj.org/article/a24d0d4c50624502b83f3e928dcfd6f2
Publikováno v:
Contemporary Accounting Research. 40:577-623
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2c3b8bb3cf592fffd200be4be059cc9b
https://doi.org/10.1111/1911-3846.12826
https://doi.org/10.1111/1911-3846.12826
Publikováno v:
Journal of Accounting Research.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8290282783353ff2011eb6c69004643a
https://doi.org/10.1111/1475-679x.12485
https://doi.org/10.1111/1475-679x.12485
Publikováno v:
Journal of International Accounting Research. 21:1-30
International and U.S. accounting standards mandate a one-step quantitative impairment test for goodwill and other indefinite-lived intangibles, but U.S. standards allow an optional qualitative assessment before the quantitative test. This option is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::39118836398ec3b34e8754e655e47a31
https://doi.org/10.2308/jiar-2021-102
https://doi.org/10.2308/jiar-2021-102
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::94874f1a8e633c9aa486d05a0cc1a30e
https://doi.org/10.2139/ssrn.4392782
https://doi.org/10.2139/ssrn.4392782
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0d1b20a549f29c55866f6eb155ce6b64
https://doi.org/10.2139/ssrn.4392013
https://doi.org/10.2139/ssrn.4392013
Publikováno v:
The Accounting Review. 97:155-178
Recent evidence suggests that investors struggle to process complex financial disclosures. Relative to equity and public debt investors, banks have unique advantages in acquiring information and can impose contractual terms to mitigate information fr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1a1b4928ba839e72f0320583fedfdb92
https://doi.org/10.2308/tar-2019-0411
https://doi.org/10.2308/tar-2019-0411
Publikováno v:
Review of Accounting Studies. 25:1344-1381
Investors, regulators, and academics question the usefulness of going concern opinions (GCOs). We assess whether GCOs provide incremental information, relative to other predictors of corporate default. Our measure of incremental information is the ad
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6035f7ca484113d0250cf65745b104bd
https://doi.org/10.1007/s11142-020-09544-x
https://doi.org/10.1007/s11142-020-09544-x
Publikováno v:
Journal of Accounting and Economics. 67:226-253
This study tests whether firms seek to mitigate the adverse effects of Financial Reporting Complexity (FRC) by investing in accounting expertise. We develop a measure of FRC based on the complexity of accounting standards that govern annual disclosur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0f6632c5b1adc9e153dd71086b5ce784
https://doi.org/10.1016/j.jacceco.2018.09.005
https://doi.org/10.1016/j.jacceco.2018.09.005
Publikováno v:
SSRN Electronic Journal.
Using proprietary data, this study is among the first to provide evidence on the monitoring role of auditors’ in-house tax experts. This role is important due to the relatively high frequency and proportion of tax expert hours in audits, and the sa
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e602c1efa36d8c7afac4e15b5d50aeb4
https://doi.org/10.2139/ssrn.3933773
https://doi.org/10.2139/ssrn.3933773