[HTML][HTML] A review of archival auditing research
We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …
Researchers use many proxies for audit quality, with little guidance on choosing among …
Earnings quality: Evidence from the field
We provide insights into earnings quality from a survey of 169 CFOs of public companies
and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all …
and in-depth interviews of 12 CFOs and two standard setters. CFOs believe that (i) above all …
Non‐GAAP reporting: Evidence from academia and current practice
DE Black, TE Christensen, JT Ciesielski… - Journal of Business …, 2018 - Wiley Online Library
The number of firms reporting earnings on a non‐GAAP basis has increased dramatically
over the last decade, and non‐GAAP reporting is now commonplace in capital markets. This …
over the last decade, and non‐GAAP reporting is now commonplace in capital markets. This …
Principles‐versus rules‐based accounting standards: the FASB's standard setting strategy
GJ Benston, M Bromwich, A Wagenhofer - Abacus, 2006 - Wiley Online Library
In response to criticism of rules‐based accounting standards and Section 108 (d) of the
Sarbanes‐Oxley Act of 2002, the SEC proposed principles‐based (or 'objectives‐oriented') …
Sarbanes‐Oxley Act of 2002, the SEC proposed principles‐based (or 'objectives‐oriented') …
What exactly do we mean by audit quality?
JR Francis - Accounting in Europe, 2024 - Taylor & Francis
Nothing is arguably more important in auditing practice, regulation, and research than the
concept of audit quality. Yet, despite its centrality to the understanding of auditing, defining it …
concept of audit quality. Yet, despite its centrality to the understanding of auditing, defining it …
Interpreting the European Union's IFRS endorsement criteria: The case of IFRS 9
EU Regulation requires that any international accounting standards (International Financial
Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International …
Reporting Standards, IFRS) and interpretations (IFRIC) pronounced by the International …
Revisiting the fundamental concepts of IFRS.
G Gebhardt, A Mora, A Wagenhofer - Abacus, 2014 - search.ebscohost.com
The article offers information on International Financial Reporting Standards'(IFRS)
fundamental concepts. Topics discussed include the role of the conceptual framework, the …
fundamental concepts. Topics discussed include the role of the conceptual framework, the …
Perceptions of the true and fair view concept: An empirical investigation
N Kirk - Abacus, 2006 - Wiley Online Library
If major groups of financial reporting participants differ in their perceptions of standards for
financial reporting quality, such as 'true and fair view','present fairly'and 'fair presentation', a …
financial reporting quality, such as 'true and fair view','present fairly'and 'fair presentation', a …
A review on the evolution of the definitions of materiality
HG Chong - International Journal of Economics and …, 2015 - inderscienceonline.com
This paper reviews the accounting and auditing definitions on materiality. The International
Standard of Auditing (ISA) 320 'Materiality in planning and performing an audit'defines …
Standard of Auditing (ISA) 320 'Materiality in planning and performing an audit'defines …
True and fair override: Accounting expert opinions, explanations from behavioural theories, and discussions for sustainability accounting
This study focuses on true and fair view (TFV) and fair presentation (FP) in financial
statements. It questions if attitudes towards the true and fair override (TFO) condition …
statements. It questions if attitudes towards the true and fair override (TFO) condition …