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pro vyhledávání: '"jel:M42"'
We analyze the extent to which individual audit partners influence the audited narrative disclosures in their clients' financial reports. Using a sample of 3,281,423 private and public client firm-pairs, we find that the similarity among audited narr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::45f78b664183b2f2d5965db9caedb582
http://publikationen.ub.uni-frankfurt.de/files/62618/container.zip
http://publikationen.ub.uni-frankfurt.de/files/62618/container.zip
We examine how often and why some audit partners rotate off client engagements before the end of the maximum five-year cycle period. Specifically, we investigate whether audit quality issues play a role for engagement partners and clients to separate
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::6b76837469bddb830d01456d1fb3ee5c
http://publikationen.ub.uni-frankfurt.de/files/63406/SSRN-id3990129.pdf
http://publikationen.ub.uni-frankfurt.de/files/63406/SSRN-id3990129.pdf
This paper examines banks’ disclosures and loss recognition in the financial crisis and identifies several core issues for the link between accounting and financial stability. Our analysis suggests that, going into the financial crisis, banks’ di
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______603::6275439e6acc32b1c5345b1b7440403e
http://publikationen.ub.uni-frankfurt.de/files/54610/SSRN-id3644284.pdf
http://publikationen.ub.uni-frankfurt.de/files/54610/SSRN-id3644284.pdf
We investigate the impact of reporting regulation on corporate innovation. Exploiting thresholds in Europe’s regulation and a major enforcement reform in Germany, we find that forcing firms to publicly disclose their financial statements discourage
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::24cce5dda6c75a9a51836e191a440cb8
https://hdl.handle.net/10419/244688
https://hdl.handle.net/10419/244688
This paper investigates what we can learn from the financial crisis about the link between accounting and financial stability. The picture that emerges ten years after the crisis is substantially different from the picture that dominated the accounti
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::23e40f6514c6c82c6fd46ce376d07d96
https://hdl.handle.net/10419/222280
https://hdl.handle.net/10419/222280
Publikováno v:
Annals of the University of Craiova: Economic Sciences Series, Vol 1, Iss 43, Pp 132-140 (2015)
The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law. As any activity that
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::57adae9686066ce416642194df3514be
Autor:
Pavel Nastase, Lucian Cristian Eni
Publikováno v:
Amfiteatru Economic, Vol 17, Iss 39, Pp 823-835 (2015)
The research paper, focused on a rather technical approach, has the goal to design a system that brings together diverse audit stakeholders and investigates how an audit database available online can be implemented in SharePoint, as part of an on-lin
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::74c19a3bd3a645840c1f3a1dfe59f531
http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=2428
http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=2428
Autor:
Viral V. Acharya, Bart M. Lambrecht
Publikováno v:
Review of Financial Studies. 28:2534-2574
We consider a setting in which insiders have information about income that outside shareholders do not, but property rights ensure that outside shareholders can enforce a fair payout. To avoid intervention, insiders report income consistent with outs
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f24bbfc8cabf69ad609af5089bec4f3d
https://doi.org/10.1093/rfs/hhv026
https://doi.org/10.1093/rfs/hhv026
Publikováno v:
Management Intercultural, Vol XVII, Iss 33, Pp 81-90 (2015)
The new global economy has brought with time changing expectations that society as a whole, has from a company, which resulted in diversification and growth of its responsibilities towards all categories of stakeholders. Globalization currently leads
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::02c0ccbe0ce80eb19b60ac0ec9b21d67
https://doaj.org/article/d6bede96e0214821975edd132de372c2
https://doaj.org/article/d6bede96e0214821975edd132de372c2
Autor:
George Silviu CORDOȘ
Publikováno v:
Management Intercultural, Vol XVII, Iss 33, Pp 61-70 (2015)
The regulatory changes come as a response to perceived deficiencies in the postfinancial crisis, and their goal is to improve users' perception of the usefulness and quality of the audit report. The article approaches the subject of these proposals t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::a6e8e417febfaa0132763ca222ac855e
https://doaj.org/article/2d23fdd5de92447bb9018a8a0784d5d5
https://doaj.org/article/2d23fdd5de92447bb9018a8a0784d5d5