Results 51 to 60 of about 12,002,613 (321)
, 2017 In this study, we investigate whether receiving an auditor inquiry via e-mail differentially affects client responses as compared to more traditional modes of inquiry, and whether those responses are affected by the auditor\u27s professional tone.
Kida, Thomas, Saiewitz, Aaron
core +1 more source
The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
, 2019 We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R. +2 more
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Identification of auditor’s report qualifications: an empirical analysis for Slovenia
, 2015 An auditor’s report qualifies a company’s financial statements if the management’s representation of the company’s financial affairs is not in accordance with nationally generally accepted accounting pronouncements.
Daniel Zdolšek +2 more
semanticscholar +1 more source
The role of the Explanatory Note in the Accounting Statements
Путеводитель предпринимателя, 2021 The article is devoted to the issues of changing accounting statements in accordance with the requirements of regulatory legal acts in the field of accounting. The role of the explanatory note in the accounting statements is shown.
N. V. Moskalenko +2 more
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study aims to explore the influence of Wine Tourism (WT) on the Sustainable Performance (SP) of wineries in Spain. It particularly investigates how Corporate Social Legitimacy (CSL) and Green Innovation (GI) may act as intermediary factors in this relationship.
Javier Martínez‐Falcó +3 more
wiley +1 more source
Audit report on the City of Swisher, Iowa for the year ended June 30, 2011 [PDF]
, 2011 Audit report on the City of Swisher, Iowa for the year ended June 30 ...
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Does Moral Intensity Affect the Whistleblowing Intentions?
iRASD Journal of Management, 2020 The present study investigates the nexus between whistle-blowing triangle having components like Pressure/Financial Incentives, Opportunity, rationalization, and whistle-blowing intentions by focusing the moral intensity playing a moderating role in the ...
Waseem Yousaf, Raheel Jamil
doaj +1 more source
Путеводитель предпринимателя, 2021 The issues of increasing the reliability of information about the organization’s own capital, its presentation and disclosure as part of the financial (accounting) statements in the context of the adoption of new federal accounting standards and changes ...
E. A. Naumova
doaj +1 more source
Agribusiness, EarlyView.ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley +1 more source
Audit report on the Hiawatha Water Department, Hiawatha, Iowa for the year ended June 30, 2013 [PDF]
, 2013 Audit report on the Hiawatha Water Department, Hiawatha, Iowa for the year ended June 30 ...
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