Category:Accounting and Finance
Table Of Contents: Volume 20 Issue 1 - Special Issue: Auditing standards and perceptions
Examines the effects of the outcome of an over‐budget audit on supervisors' perceptions of the auditor's performance.
To determine if the anticipation of an initial audit affects an individual's accuracy in preparing vouchers – an accounting task – in a business environment.
This research furthers scholarly discourse which discusses the most effective way(s) to calculate investment returns under conditions of continuous and/or discrete cash…
To describe and discuss historical, current and possible future auditing standards and related issues in Poland so that investors, auditors and others are aware of the…
To examine whether the provisions of SFAS No. 142 allow for the earnings management technique termed “big bath” and whether firm size plays a role in earnings management.
Aims to promote an integrated performance measurement system.
Aims to identify the most important red flags as individually perceived by auditors, and explores whether auditors' demographic factors might impact on their perception of…
This paper investigates the relationship between audit quality (as measured by auditor size and industry specialization) and earnings management (as measured by unexpected…
Online date, start – end:1986
Copyright Holder:Emerald Publishing Limited
- Dr Vivek Mande