Essays on the Quality of Audited Financial Statements PDF Download
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Author: Ulf Mohrmann
Publisher: Logos Verlag Berlin GmbH
ISBN: 3832541853
Category : Business & Economics
Languages : en
Pages : 300
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Book Description
The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.
Author: Ulf Mohrmann
Publisher: Logos Verlag Berlin GmbH
ISBN: 3832541853
Category : Business & Economics
Languages : en
Pages : 300
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Book Description
The dissertation consists of four essays on the quality of audited financial statements. The first analysis investigates the association between several regulations of the audit market and earnings characteristics. The second essay differentiates between different drivers of audit quality after an auditor change by comparing the effects of voluntary and mandatory auditor changes. The third study analyses the different strategies of Big4 and non-Big4 auditors in dealing with Level 3 fair values. The fourth part examines banks' valuation behavior concerning Level 3 fair values.
Author: Simon Grima
Publisher: Emerald Group Publishing
ISBN: 1803829834
Category : Business & Economics
Languages : en
Pages : 196
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Book Description
The New Digital Era’s two volumes vitally generate new information in order to determine the advantages and risks in which areas this digitalization, which has increased with the COVID-19 pandemic.
Author: Allen T. Craswell
Publisher:
ISBN:
Category : Auditors
Languages : en
Pages : 155
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Book Description
Author: Princeton Review
Publisher: Princeton Review
ISBN: 0307945235
Category : Study Aids
Languages : en
Pages : 306
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Book Description
Real essays written by MBA hopefuls-with commentary from admissions experts
Author: Dan A. Simunic
Publisher: Taylor & Francis
ISBN: 1040228879
Category : Business & Economics
Languages : en
Pages : 355
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Book Description
The financial information provided to governments, creditors, investors etc. by businesses has been verified by auditors since ancient times. In its modern form, the independent public accounting profession has its roots in 19th century Scotland. A distinctive feature of this profession is that it consists of private for-profit businesses – operating as sole practitioners, partnerships, but mostly as large accounting firms. The question naturally arises – why should users of financial information provided by private for-profit firms place trust in the verification of that information by other private for-profit firms? This is the interesting and complex economic issue that underlies research in what has come to be called ‘the economics of auditing’. The author is one of the first researchers in this area. This book traces the development of this important stream of research that applies economic analysis to the study of financial statement audits by professional public accounting firms. It offers a narrative commentary, along with a series of previously unpublished papers that the author presented during the 1970’s, at Accounting Research workshops at the University of Chicago, as part of his dissertation research, that ultimately led to one of the bedrock papers in the field. It provides an explanation and discussion of the economic, regulatory, and research environment at that time. The book concludes with a discussion of important but currently “unanswered questions” in the field that flow from the author’s thesis research but remain unresolved. It will be of significant interest to advanced students and academics who are engaged in developing their own research programs, as well as to any researcher who is working in the area of the ‘economics of auditing’.
Author:
Publisher: John Wiley & Sons
ISBN: 1394277261
Category :
Languages : en
Pages : 930
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Book Description
Author: Patrick R. Delaney
Publisher: John Wiley & Sons
ISBN: 0471797537
Category : Business & Economics
Languages : en
Pages : 1250
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Book Description
Wiley CPA Exam review 34th Edition ? 2007-2008 Volume 1 Outlines and Study Guides * Covers all four sections of the CPA examination point by point * Stresses important topical areas to study for each part * Helps establish a self-study preparation program * Divides exam into 45 manageable study units * Provides an outline format supplemented by brief examples and illustrations * Makes material easy to read, understand, and remember * Includes timely, up-to-the-minute coverage for the computerized exam * Explains step-by-step examples of the "solutions approach" * Contains all current AICPA content requirements for all four sections of the exam Volume 2 Problems and Solutions * Offers selected problems from all four examination sections * Contains rationale for correct or incorrect multiple-choice answers * Covers the new simulation-style problems-offering more than 75 practice questions * Details a "solutions approach" to each problem * Updates unofficial answers to reflect current laws and standards * Groups multiple-choice questions into topical categories within modules for easy cross-referencing * Provides a sample examination for each of the four exam parts The computer-based CPA exam is here! Are you ready? The 34th Edition of the Wiley CPA Exam Review is revised and updated for the new computerized exam, containing AICPA sample test questions released as recently as April 2007. To help candidates prepare for the new exam format, this edition includes a substantial number of the new simulation-type questions. Passing the CPA exam on your first attempt is possible! We'd like to help. Get Even More Information Online: You'll find a wide range of aids for doing your best on the CPA exam at wiley.com/cpa, including content updates, CPA exam study and test-taking tips, and more. All Wiley CPA Exam Review products are listed on the site.
Author: Martin Nolan
Publisher:
ISBN: 9781910374696
Category :
Languages : en
Pages : 819
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Book Description
Author: Patrick R. Delaney
Publisher: John Wiley & Sons
ISBN: 0470554274
Category : Study Aids
Languages : en
Pages : 1345
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Book Description
All the information you need to master the computerized CPA Exam Published annually, this comprehensive two-volume paperback reviews all four parts of the CPA exam. Many of the questions are taken directly from previous CPA exams. Volume I contains all study guides and outlines Volume II contains all problem solutions The most effective system available to prepare for the CPA exam Contains all current AICPA content requirements in accounting and reporting Helps you zero in on areas that need work, organize your study program and concentrate your efforts With over 600 multiple choice questions and more than 75 simulations, these study guides provide all the information candidates need to master in order to pass the computerized Uniform CPA Examination.
Author: J. R. Edwards
Publisher: Routledge
ISBN: 1134706812
Category : Business & Economics
Languages : en
Pages : 407
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Book Description
This anthology comprises a selection of articles which demonstrates the explanatory potential of company records as source material for the accounting historian. They were published in the UK and the USA between 1954 and 1984. The articles reproduced are based on the records of what is the modern business enterprise and they identify and explain the development of external financial reporting procedures.
