Auditing standards and perceptions / Guest editor: Dr. Spiros Gounaris.

Format:

Book

Contributor:

Gounaris, Spiros.

Series:

Managerial auditing journal ; v.20, no. 1

Language:

English

Subjects (All):

Auditing, Internal.

Management audit.

Physical Description:

1 online resource (105 p.)

Edition:

1st ed.

Place of Publication:

Bradford, England : Emerald Group Publishing, c2005.

Language Note:

English

Summary:

Performance evaluation is arguably one of the most important processes in publicaccounting. Auditors are often evaluated on every engagement, and such evaluationsbecome a primary input into periodic evaluations made for the purpose of promotionsand raises (Wright, 1980; Hunt, 1995).

Contents:

CONTENTS; EDITORIAL ADVISORY BOARD; The effect of audit outcomes on evaluators' perceptions; Audit anticipation: does it impact job performance?; Investment appraisal under conditions of continuous and discrete cash flows and discounting; Auditing standards in Poland: past, present and future; Earnings management: evidence from SFAS No. 142 reporting; Real-option valuation of research and development investments; Auditors' perception of fraud risk indicators; Audit quality and earnings management for Taiwan IPO firms

Notes:

Description based upon print version of record.

ISBN:

1-280-50827-2

9786610508273

1-84544-234-2

OCLC:

191038877