Auditing challenging fair value measurements: Evidence from the field

NH Cannon, JC Bedard - The Accounting Review, 2017 - publications.aaahq.org
Concern about effective auditing of fair value measurements (FVMs) has risen in recent
decades. Building on prior interview-based and experimental research, we provide an …

The effect of diversity and the mediating role of elaboration on multidisciplinary greenhouse gas assurance team effectiveness

E Ekasingh, R Simnett… - Behavioral Research in …, 2019 - publications.aaahq.org
Greenhouse gas (GHG) assurance is increasingly used by companies as a means to
increase stakeholder confidence in the quality of externally reported carbon emissions. The …

[PDF][PDF] The IT auditor function on financial statement and integrated audits: Description of practice and avenues for future research

T Bauer, C Estep - Available at SSRN 2579193, 2014 - papers.ssrn.com
IT plays a critical role in the production of financial statements, and thus, audits over financial
statements. However, audit standards provide limited guidance related to the reliance on IT …

The Auditing Standards Committee of the Auditing Section of the American Accounting Association is Pleased to Provide Comments on PCAOB Staff Consultation …

JR Joe, DJ Janvrin, D Barr-Pulliam… - Current Issues in …, 2015 - publications.aaahq.org
SUMMARY On May 28, 2015 the Public Company Accounting Oversight Board (hereafter,
the Board) issued Staff Consultation Paper No. 2015-01 (hereafter, the Staff Consultation …

Accounting and audit quality perspective: Fair value measurements and disclosures curriculum gaps

TR Weirich, NT Churyk - Advances in Accounting Education …, 2021 - emerald.com
The accelerated pace of change in the global economy and capital markets along with the
complexity of transactions and financial reporting that involve applying fair value …

Examining the performance of multidisciplinary greenhouse gas assurance engagement teams

E Ekasingh - 2015 - unsworks.unsw.edu.au
The growing pressure for public disclosure on Greenhouse Gas (GHG) emissions has led to
a significant demand for assurance on GHG statements. Given the complexity of GHG …

The Effect of Diversity and Elaboration on Multidisciplinary Greenhouse Gas Assurance Team Effectiveness

E Ekasingh, R Simnett, W Green - Behavioral Research in …, 2018 - papers.ssrn.com
Greenhouse gas (GHG) assurance is increasingly used by companies as a means to
increase stakeholder confidence in the quality of externally reported carbon emissions. The …

[PDF][PDF] Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on PCAOB …

J Joe, D Janvrin, D Barr-Pulliam, S Mason, M Pitman… - 2015 - researchgate.net
On May 28, 2015 the Public Company Accounting Oversight Board (hereafter, the Board)
issued Staff Consultation Paper No 2015-01 (hereafter, the Staff Consultation Paper) to seek …

Training of multidisciplinary greenhouse gas assurance engagement teams to improve analytical procedures task performance

TR Koroy - 2015 - unsworks.unsw.edu.au
The demand for assurance on greenhouse gas (GHG) emissions has increased due to
growing concerns about climate change and the introduction of new legislation and …

[PDF][PDF] SEÇME KONULAR 5

G KURT, M ÖZBİRECİKLİ - researchgate.net
Bu kitabın Türkiye'deki her türlü yayın hakkı Gazi Kitabevi Tic. Ltd. ùti'ne aittir, tüm hakları
saklıdır. Kitabın tamamı veya bir kısmı 5846 sayılı yasanın hükümlerine göre, kitabı …