Results 261 to 270 of about 5,193,872 (298)

Financial Statement Errors and Internal Control Judgments.

Auditing: A Journal of Practice & Theory, 1985
Abstract This study investigates the empirical relationship between actual financial statement errors detected by external auditors for accounts receivable and inventory and internal control effectiveness judgments. Also considered are the effects of relatively large vs.
John J. Willingham, William F. Wright
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Internal Auditors' Memory for Financial-Statement Errors.

Behavioral Research in Accounting, 1995
Abstract Investigates the quality of financial statement errors generated by internal auditors and the effect of an inherited error on their generation of additional errors. Quality of errors generated from long term memory; Prior accounting public accounting experience as a determinant of the quality of errors; Difference between ...
Bryan K. Church, Arnold Schneider
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International Financial Reporting Standards and the quality of financial statement information

International Review of Financial Analysis, 2010
Abstract This study focuses on the adoption of the International Financial Reporting Standards (IFRSs) in the UK and concentrates in the switch from the UK GAAP to IFRSs. The study seeks to determine whether IFRS adoption leads to higher quality accounting numbers.
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Internal Financial Control over the reliability of Financial Statements of State (Municipal) Institutions

Economic Environment, 2023
At present internal financial control is an effective tool to improve quality of financial management in the public sphere. The reliability assessment of internal financial control is carried out in the process of internal financial audit and is an independent process of execution ensuring of budgetary powers during budget formation and performance ...
Natalya V. Parushina, Lyudmila I. Pronyaeva   +1 more
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Inflation and Financial Statement Analysis in the International Accounting Classroom

Journal of Teaching in International Business, 2009
This article provides an exercise for students to contemplate the effects of inflation during financial statement analysis.
Diane A. Riordan, Michael P. Riordan
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Impact of the new International Accounting Standards on the financial statements

Revue d'économie financière (English ed.), 2003
The new accounting principles adopted by the IASB will lead to the introduction of increased volatility in the profit and loss account and in the shareholder's equity of banks. The presentation of the net result and of the variations in equity not coming from shareholders' operations in the same profit and loss schedule will also increase this ...
Aubin, Christian, Gil, Gérard
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Requirements Applicable to Audit of Financial Statements by International Standards

Auditor, 2016
Th e paper analyzes the basic requirements applicable to the audit of fi nancial statements of International Standards on Auditing. Th e questions of audit planning, materiality, risk assessment, selection of audit procedures and evaluating the results, the auditor’s report are considered.
Alio Ashraf, null Ашрафф, Yuriy Kochinev, null Кочинев   +3 more
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Sachiko Corporation: A Case in International Financial Statement Analysis

Issues in Accounting Education, 2008
Sachiko is a comprehensive case on financial statement analysis within an international context. Upon reviewing the financial statements and relevant footnotes of Sachiko Corporation, a Japanese company, and U.S.-based Radiance Inc., you are required to restate the two companies' financials to evaluate whether the revised ratios are consistent with ...
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Usage of internal statements in making consolidated financial statement

2017
The emergence of the consolidated financial statements is the result of integration processes in the businesses that lead to pooling of different companies. As consolidated financial statements present an aggregated look at the financial position of a parent and its subsidiaries, they let you gauge the overall health of an entire group of companies as ...
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Theory and practice of analysis of international financial statements

The textbook introduces modern methods and techniques for analyzing the company's activities based on financial statements prepared in accordance with International Financial Reporting Standards. The chapters of the book describe the sequence of analysis of the financial situation, financial results, liquidity, solvency and investment attractiveness of
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