Essays On The Quality Of Audited Financial Statements
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Author | : Ulf Mohrmann |
Publisher | : Logos Verlag Berlin GmbH |
Total Pages | : 300 |
Release | : 2016-02-15 |
Genre | : Business & Economics |
ISBN | : 3832541853 |
The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.
Author | : Simon Grima |
Publisher | : Emerald Group Publishing |
Total Pages | : 196 |
Release | : 2022-09-16 |
Genre | : Business & Economics |
ISBN | : 1803829834 |
The New Digital Era’s two volumes vitally generate new information in order to determine the advantages and risks in which areas this digitalization, which has increased with the COVID-19 pandemic.
Author | : Angus Duff |
Publisher | : |
Total Pages | : 148 |
Release | : 2004-01-01 |
Genre | : Auditing |
ISBN | : 9781904574026 |
"This research report considers service quality and technical quality as components of overall audit quality, and explores their importance to audit firms as a means to help attract and retain high calibre staff as well as to generate sufficient income. It considers the audit expectations gap and service quality and from this develops a model of audit quality based on the existing research literature on the topic. Finally, it examines the external communication and brochures provided for clients by the country's largest audit firms. The research report reflects a combination of documentary research and analysis together with interviews of a sample of auditors, finance directors and fund managers"--p. [i].
Author | : Toma Ayuba |
Publisher | : IPR Journals and Book Publishers |
Total Pages | : 162 |
Release | : 2023-08-28 |
Genre | : Business & Economics |
ISBN | : 9914752837 |
TOPICS IN THE BOOK Impact of Environmental and Social Disclosure on Return on Asset of Listed Oil and Gas Companies in Nigeria Assessment of Financial Reporting Quality in a Developing Country Using Nice Qualitative Characteristics Measurement Effect of International Financial Reporting Standards Compliance on Financial Reporting Quality: Evidence from a Developing Country Profitability, Leverage, Efficiency and Financial Distress in Commercial and Manufacturing State Corporations in Kenya Liquidity Capacity and Financial Performance of Commercial Banks in Kenya Factors Affecting First Year Students’ Performance in Fundamental Accounting Course: Case Study Kampala International University in Tanzania (KIUT)
Author | : Johanna Miettinen |
Publisher | : University of Vaasa |
Total Pages | : 169 |
Release | : 2008 |
Genre | : Audit committees |
ISBN | : 9524762447 |
Tiivistelmä: Tilintarkastuksen laadun vaikutus tarkastusvaliokunnan tehokkuuden ja taloudellisen tiedon laadun väliseen suhteeseen.
Author | : Joe Oringel |
Publisher | : A&C Black |
Total Pages | : 237 |
Release | : 2012-03-29 |
Genre | : Business & Economics |
ISBN | : 1849300577 |
In the wake of the recent financial crisis, increasing the effectiveness of auditing has weighed heavily on the minds of those responsible for governance. When a business is profitable and paying healthy dividends to its stockholders, fraudulent activities and accounting irregularities can go unnoticed. However, when revenue and cash flow decline, internal costs and operations may be scrutinized more diligently, and discrepancies can emerge as a result. Effective Auditing for Corporates provides you with proactive advice-to help you safeguard core value within a corporation and to ensure that auditing processes and key personnel meet the expectations of management, compliance, and stockholders alike. Aimed primarily at auditors (both external and internal), risk managers, accountants, CFOs, and consultants, Effective Auditing for Corporates covers: * Compliance and the corporate audit * Fraud detection * Risk-based auditing * The development of Sarbanes-Oxley * Cultural changes in external auditing * Auditing management information systems
Author | : Princeton Review |
Publisher | : Princeton Review |
Total Pages | : 306 |
Release | : 2012-09-15 |
Genre | : Study Aids |
ISBN | : 0307945235 |
Real essays written by MBA hopefuls-with commentary from admissions experts
Author | : Patrick R. Delaney |
Publisher | : John Wiley & Sons |
Total Pages | : 1250 |
Release | : 2007-06-11 |
Genre | : Business & Economics |
ISBN | : 0471797537 |
Wiley CPA Exam review 34th Edition ? 2007-2008 Volume 1 Outlines and Study Guides * Covers all four sections of the CPA examination point by point * Stresses important topical areas to study for each part * Helps establish a self-study preparation program * Divides exam into 45 manageable study units * Provides an outline format supplemented by brief examples and illustrations * Makes material easy to read, understand, and remember * Includes timely, up-to-the-minute coverage for the computerized exam * Explains step-by-step examples of the "solutions approach" * Contains all current AICPA content requirements for all four sections of the exam Volume 2 Problems and Solutions * Offers selected problems from all four examination sections * Contains rationale for correct or incorrect multiple-choice answers * Covers the new simulation-style problems-offering more than 75 practice questions * Details a "solutions approach" to each problem * Updates unofficial answers to reflect current laws and standards * Groups multiple-choice questions into topical categories within modules for easy cross-referencing * Provides a sample examination for each of the four exam parts The computer-based CPA exam is here! Are you ready? The 34th Edition of the Wiley CPA Exam Review is revised and updated for the new computerized exam, containing AICPA sample test questions released as recently as April 2007. To help candidates prepare for the new exam format, this edition includes a substantial number of the new simulation-type questions. Passing the CPA exam on your first attempt is possible! We'd like to help. Get Even More Information Online: You'll find a wide range of aids for doing your best on the CPA exam at wiley.com/cpa, including content updates, CPA exam study and test-taking tips, and more. All Wiley CPA Exam Review products are listed on the site.
Author | : J. R. Edwards |
Publisher | : Routledge |
Total Pages | : 407 |
Release | : 2013-12-04 |
Genre | : Business & Economics |
ISBN | : 1134706812 |
This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.
Author | : Mariaan Roos |
Publisher | : AFRICAN SUN MeDIA |
Total Pages | : 170 |
Release | : 2017-06-26 |
Genre | : Business & Economics |
ISBN | : 1928357431 |
ÿThis book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors? report and investment decisions, the role of government audit committees, and audit fees and audit quality.