Zobrazeno 1 - 10
of 179
pro vyhledávání: '"going concern opinion"'
Publikováno v:
Revista Contabilidade & Finanças, Vol 35, Iss 96 (2024)
ABSTRACT This research analyzed whether audit quality reduces sentiment biases existing in an auditor's opinion. Considering that measures based on data from opinion surveys have limitations regarding interpretation, and that aggregate measures using
Externí odkaz:
https://doaj.org/article/18bfc3d519b44977bc4112c8cd7e6f14
Publikováno v:
پژوهشهای تجربی حسابداری, Vol 14, Iss 1, Pp 165-190 (2024)
Investor sentiment is effective on opportunistic managerial behavior in financial reporting. Therefore, sentiments can be expected to relate to external auditors’ risk assessment and opinion. The current research studies the relationship between in
Externí odkaz:
https://doaj.org/article/bd3233c39ca44a5a81ee3d2890876917
Autor:
Subedi, Meena
Publikováno v:
International Journal of Accounting & Information Management, 2023, Vol. 32, Issue 2, pp. 308-344.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/IJAIM-02-2023-0026
Publikováno v:
Meditari Accountancy Research, 2022, Vol. 31, Issue 5, pp. 1215-1238.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/MEDAR-10-2021-1469
ANÁLISIS empírico del efecto de las rentas económicas en el comportamiento independiente del auditor
Publikováno v:
Revista Española de Financiación y Contabilidad, 2018 Sep 01. 47(3), 366-i.
Externí odkaz:
https://www.jstor.org/stable/26597893
Akademický článek
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Autor:
Bakarich, Kathleen, Baranek, Devon
Publikováno v:
Accounting Research Journal, 2020, Vol. 33, Issue 6, pp. 757-772.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARJ-06-2020-0165
Autor:
Salehi, Mahdi, Lari Dasht Bayaz, Mahmoud, Mohammadi, Shaban, Adibian, Mohammad Seddigh, Fahimifard, Seyed Hamed
Publikováno v:
Asian Review of Accounting, 2020, Vol. 28, Issue 3, pp. 463-480.
Externí odkaz:
http://www.emeraldinsight.com/doi/10.1108/ARA-03-2019-0066
Publikováno v:
مجله دانش حسابداری, Vol 11, Iss 3, Pp 67-97 (2020)
Objective: Many accounting and auditing variables represent forecasts of future events. Accordingly, decision making under conditions of uncertainty is of fundamental importance in accounting and auditing studies. An important aspect of such studies
Externí odkaz:
https://doaj.org/article/0270bae4849149ee8272458fec79d807
Publikováno v:
بررسیهای حسابداری و حسابرسی, Vol 27, Iss 2, Pp 202-230 (2020)
Objective: Complex financial reporting and low readability increases auditor efforts to manage Audit Engagement Risk. Accordingly, considering the importance of financial reporting and readability, and its understandability for stakeholders, as well
Externí odkaz:
https://doaj.org/article/c31336cce20041c49bc4c4404a4c5c88