Works matching DE "ACCOUNTANT independence"
Results: 104
Politicisation of the audit process: The case of politically affiliated auditors in Swedish local governments.
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- Financial Accountability & Management, 2018, v. 34, n. 4, p. 380, doi. 10.1111/faam.12158
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- Article
Accounting Regulation in ASEAN: A Choice between the Global and Regional Paradigms of Harmonization.
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- Journal of International Financial Management & Accounting, 1997, v. 8, n. 1, p. 1, doi. 10.1111/1467-646x.00015
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- Article
Iranian Angle to Non-Audit Services: Some Empirical Evidence.
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- Managing Global Transitions: International Research Journal, 2010, v. 8, n. 2, p. 123
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- Article
Beyond the Brilovian Critique: A Brilovian Rejoinder.
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- 2002
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- Publication type:
- Opinion
Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing.
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- Journal of Business Ethics, 2006, v. 64, n. 3, p. 271, doi. 10.1007/s10551-005-0556-y
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- Article
An Examination of the Ethical Commitment of Professional Accountants to Auditor Independence.
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- Journal of Business Ethics, 2006, v. 64, n. 2, p. 169, doi. 10.1007/s10551-005-3095-7
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- Article
Do Large Accounting Firms Collude in the Standards-Setting Process?
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- Journal of Accounting, Auditing & Finance, 1985, v. 8, n. 3, p. 165
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- Article
Rational Expectations and Accounting Principles.
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- Journal of Accounting, Auditing & Finance, 1982, v. 5, n. 2, p. 99
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- Article
A Journal of Accounting Opinion.
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- Journal of Accounting, Auditing & Finance, 1982, v. 5, n. 2, p. 97
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- Article
Auditing Developments.
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- Journal of Accounting, Auditing & Finance, 1981, v. 4, n. 4, p. 365
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- Article
FROM THE EDITOR.
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- 1978
- Publication type:
- Editorial
Forum: Current Problems.
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- Journal of Accounting, Auditing & Finance, 1978, v. 2, n. 1, p. 63
- Publication type:
- Article
Audit Firm Perspective on Audit Firm Rotation and Enhancing Independence: Evidence from PCAOB Comment Letters.
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- Current Issues in Auditing, 2017, v. 11, n. 1, p. A22, doi. 10.2308/ciia-51563
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- Article
Audit Market Competition: Causes and Consequences.
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- ICFAI Journal of Audit Practice, 2009, v. 6, n. 1, p. 36
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- Article
Employee views of corporate tax aggressiveness in China: The effects of guanxi and audit independence.
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- eJournal of Tax Research, 2015, v. 13, n. 3, p. 716
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- Publication type:
- Article
CPA Examination Tax Problems: An In-Depth Analysis.
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- Journal of the American Taxation Association, 1981, v. 3, n. 1, p. 19
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- Article
The CPA's Role in Real Estate Projections.
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- California Management Review, 1977, v. 20, n. 2, p. 45, doi. 10.2307/41164751
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- Publication type:
- Article
Violations of Economic Rational Decision Making: the Influence of Framing on the Cognitive Perceptions of Accountants.
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- e-Journal of Social & Behavioural Research in Business, 2016, v. 7, n. 2, p. 1
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- Publication type:
- Article
ms blz.
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- 2005
- Publication type:
- Letter
Service-Related Independence Impairments: An Examination of Non-Big 4 Firms' Financial Reporting Reliability Based on the New Reliability Framework.
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- Academy of Business Journal, 2015, v. 1, p. 62
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- Publication type:
- Article
Individual Auditor Social Responsibility and Audit Quality: Evidence from China.
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- Journal of Business Ethics, 2024, v. 194, n. 1, p. 119, doi. 10.1007/s10551-023-05596-6
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- Article
CALL FOR PROFESSIONAL JUDGMENT POLICY AND ACCOUNTING ESTIMATES CHANGES WITHIN PUBLIC INSTITUTIONS.
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- Annales Universitatis Apulensis - Series Oeconomica, 2012, v. 14, n. 2, p. 348, doi. 10.29302/oeconomica.2012.14.2.4
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- Article
Le référentiel IRS : nous dirigeons-nous vers une comptabilité au-delà du réel ?
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- Accounting Auditing Control / Comptabilité Contrôle Audit, 2007, p. 43, doi. 10.3917/cca.133.0043
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- Article
What's New in Comp and Review: A Summary of Changes From SSARS 19.
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- Journal of the CPA Practitioner, 2010, v. 2, n. 2, p. 23
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- Publication type:
- Article
Accounting in China.
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- 2016
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- Publication type:
- Editorial
Institutional Arrangements and Government Audit Independence in China.
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- Abacus, 2016, v. 52, n. 3, p. 532, doi. 10.1111/abac.12086
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- Publication type:
- Article
Investors' Perceptions of Earnings Quality, Auditor Independence, and the Usefulness of Audited Financial Information.
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- Accounting Horizons, 2003, v. 17, p. 37, doi. 10.2308/acch.2003.17.s-1.37
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- Article
A Pathology of the Independence Standards Board's Conceptual Framework Project.
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- Accounting Horizons, 2002, v. 16, n. 4, p. 329, doi. 10.2308/acch.2002.16.4.329
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- Article
SEC Auditor Independence Requirements.
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- Accounting Horizons, 2001, v. 15, n. 4, p. 373, doi. 10.2308/acch.2001.15.4.373
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- Article
Auditor Independence: A Burdensome Constraint or Core Value?
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- Accounting Horizons, 1999, v. 13, n. 1, p. 69, doi. 10.2308/acch.1999.13.1.69
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- Article
MUHASEBECİLER VE FİNANSAL ANALİSTLERİN HALKA AÇIK ŞİRKETLERİN FİNANSAL TABLOLARININ NİTELİKSEL ÖZELLİKLERİ İLE İLGİLİ ALGILAMALARI ÜZERİNE BİR ARAŞTIRMA
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- World of Accounting Science, 2009, v. 11, n. 3, p. 47
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- Publication type:
- Article
Reporting Uncertainty and Assessment of Risk: Replication and Extension in a Canadian Setting.
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- Journal of Accounting Research (Wiley-Blackwell), 1986, v. 24, n. 2, p. 372, doi. 10.2307/2491140
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- Article
Discussion of the Auditing Standard of Consistency.
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- Journal of Accounting Research (Wiley-Blackwell), 1968, v. 6, n. 3, p. 18, doi. 10.2307/2490064
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- Article
Are There Good Reasons For Auditor Rotation?
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- Financial Executive, 2004, v. 20, n. 7, p. 29
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- Article
THE BIG FIVE BATTLE: CPAs and Non-CPAs Square Off on Auditor Independence.
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- Financial Executive, 1998, v. 14, n. 4, p. 32
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- Article
ACCOUNTANTS LIFT BAN, BUT WILL EVERYONE ELSE?
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- Financial Executive, 1989, v. 5, n. 1, p. 8
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- Article
SINERGIJA RAČUNOVODSTVA I MENADŽMENTA KAO ESENCIJALNI USLOV OPSTANKA I RASTA SAVREMENOG PREDUZEĆA.
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- Business Consultant / Poslovni Konsultant, 2012, v. 4, n. 17, p. 49
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- Article
Does Investor Selection of Auditors Enhance Auditor Independence?
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- Accounting Review, 2004, v. 79, n. 3, p. 797, doi. 10.2308/accr.2004.79.3.797
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- Article
Message from the Executive Director.
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- Armed Forces Comptroller, 2004, v. 49, n. 3, p. 7
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- Article
The 'True and Fair View' Concept in Lithuanian Accounting Regulation.
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- Social Sciences (1392-0758), 2010, v. 67, n. 1, p. 42
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- Article
Les freins culturels á l'adoption des IFRS : une analyse du cas français.
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- Revue Sciences de Gestion, 2008, n. 68, p. 117
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- Publication type:
- Article
SOME ECONOMETRICS OF GROWTH: GREAT RATIOS OF ECONOMICS.
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- Quarterly Journal of Economics, 1961, v. 75, n. 2, p. 173, doi. 10.2307/1884198
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- Article
Regulation, the public interest and the establishment of an accounting supervisory body.
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- Journal of Management & Governance, 2010, v. 14, n. 4, p. 297, doi. 10.1007/s10997-009-9102-0
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- Publication type:
- Article
APGAULIŲ MEDŽIO ŠAKOS IR JŲ AUGIMO SĄLYGOS.
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- Science & Studies of Accounting & Finance: Problems & Perspectives / Apskaitos ir Finansų Mokslas ir Studijos: Problemos ir Perspectyvos, 2012, v. 1, n. 8, p. 142
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- Publication type:
- Article
External transparency or internal capture? The role of third-party statements in adding value to corporate environmental reports<sup>1</sup><FNR>1</FNR><FN>Whilst David Owen and Rob Gray have been members of the judging panel for the Environmental Reporting Awards Scheme, operating under the auspices of the Association of Chartered Certified Accountants (ACCA) since its inception, the views expressed in this paper are given in a personal capacity and should not be taken to reflect those of the judging panel as a whole, or of the ACCA. The authors remain supportive of the scheme and fully acknowledge the role it has played in promoting improved environmental reporting practice. Our intention in this paper is to stimulate debate and certainly not to question the motives of those commissioning and conducting environmental verification work. In this latter context, the authors wish to acknowledge the helpful comments received on earlier drafts of this paper from colleagues, referees and Richard Welford. </FN>
- Published in:
- Business Strategy & the Environment (John Wiley & Sons, Inc), 2000, v. 9, n. 1, p. 1, doi. 10.1002/(SICI)1099-0836(200001/02)9:1<1::AID-BSE227>3.0.CO;2-H
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- Publication type:
- Article
Ethics and Self-Regulation for CPAs in the U.S.A.
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- Journal of Business Ethics, 1988, v. 7, n. 1/2, p. 55, doi. 10.1007/BF00381998
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- Publication type:
- Article
Auditor Independence Deficiencies & Alleged Audit Failures.
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- Journal of Business Ethics, 1987, v. 6, n. 4, p. 281, doi. 10.1007/BF00382937
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- Publication type:
- Article
On the emergence of strategic management accounting: an institutional perspective.
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- Accounting & Business Research, 2009, v. 39, n. 5, p. 473, doi. 10.1080/00014788.2009.9663379
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- Publication type:
- Article
Occupational differentiation and exclusion in early Canadian accountancy.
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- Accounting & Business Research, 2008, v. 38, n. 5, p. 373, doi. 10.1080/00014788.2008.9665772
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- Publication type:
- Article
Factors associated with auditor changes: a Singapore study.
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- Accounting & Business Research, 2001, v. 31, n. 2, p. 133, doi. 10.1080/00014788.2001.9729607
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- Publication type:
- Article