Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?
In: International Journal of Accounting, Band 51, Heft 1
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In: International Journal of Accounting, Band 51, Heft 1
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In: Vietnam's Socio-Economic Development, ISSUE 3, Number 111, 2022
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In: Annual report / The World Bank, S. 283-294
ISSN: 0252-2942
In: Annual report / The World Bank, S. 240-248
ISSN: 0252-2942
In: Scientific Journal for Financial and Commercial Studies and Researches (SJFCSR) Faculty of Commerce – Damietta University 3(2)1 July 2022
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In: Journal of Property Finance, Band 2, Heft 2
Reviews the current system of interim statements of listed company
accounts. Suggests ways in which it could be changed to advantage.
Concludes that only if shareholders and analysts press for better
information will it be forthcoming.
In: Contemporary Accounting Research, Forthcoming
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Working paper
In: Plains anthropologist, Band 44, Heft 167, S. 97-97
ISSN: 2052-546X
In: Plains anthropologist, Band 37, Heft 138, S. 87-89
ISSN: 2052-546X
In: The journal of politics, Band 5, Heft 01, S. 90
ISSN: 1468-2508
In: Routledge studies in accounting, 16
"As the monetary cost of fraud escalates globally, and the ensuing confidence in financial markets deteriorates, the international demand for quality in financial statements intensifies. But what constitutes quality in financial statements? This book examines financial statement fraud, a topical and increasingly challenging area for financial accounting, business, and the law. Evidence shows that accounting anomalies in an organization's financial statements diminish the quality and serviceability of financial information. However, an anomaly does not necessarily signal fraud. Financial statement fraud is intended to mislead shareholders and other stakeholders. In this book, elements that underpin diversity of accounting anomalies likely found in fraudulent financial accounting statements are revealed. Multiple research methods are used in the analysis of selected international fraud cases, each illustrating examples of financial statement fraud, including: revenue recognition, overstatement and/or misappropriation of assets, understatement of expenses and liabilities, disclosure fraud, bribery and corruption. Additionally, the phoenix phenomenon with regard to fraud in financial accounting is investigated. Drawing on documented observations of commercial and legal cases globally this study highlights the necessity for continued development of financial audit practices and other audit services"--