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Relevant bibliographies by topics / Auditing Accounting Accounting

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Dissertations / Theses
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Academic literature on the topic 'Auditing Accounting Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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Journal articles on the topic "Auditing Accounting Accounting"

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Dittenhofer, Mort. "Environmental accounting and auditing." Managerial Auditing Journal 10, no. 8 (November 1995): 40–51. http://dx.doi.org/10.1108/02686909510093615.

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Gray, Dahli. "Forensic Accounting And Auditing: Compared And Contrasted To Traditional Accounting And Auditing." American Journal of Business Education (AJBE) 1, no. 2 (December 1, 2008): 115–26. http://dx.doi.org/10.19030/ajbe.v1i2.4630.

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Previts, Gary John, and Thomas R. Robinson. "SAMUEL J. BROADS CONTRIBUTIONS TO THE ACCOUNTING PROFESSION." Accounting Historians Journal 23, no. 2 (December 1, 1996): 69–85. http://dx.doi.org/10.2308/0148-4184.23.2.69.

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In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entities as potential sources of authoritative support, and the McKesson & Robbins fraud which called into question the value of the independent audit and the role of external auditing at the very time a momentum had been established for self-regulation by the nascent and recently reunified accounting profession. The contributions of Samuel J. Broad in both the initiatives for self-regulation of accounting principles and of auditing procedures is examined in this paper. Further, several examples of Broad's rhetorical technique of employing analogous reasoning to facilitate dissemination of complex economic and accounting issues are examined.

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Fagerström, Arne, Fredrik Hartwig, and Gary Cunningham. "Accounting and Auditing of Sustainability: Sustainable Indicator Accounting (SIA)." Sustainability: The Journal of Record 10, no. 1 (February 2017): 45–52. http://dx.doi.org/10.1089/sus.2017.29080.af.

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Baev, A. A., V. S. Levina, A. V. Reut, A. A. Svidler, I. A. Kharitonov, and V. V. Grigor’ev. "Blockchain Technology in Accounting and Auditing." Accounting. Analysis. Auditing 7, no. 1 (March 5, 2020): 69–79. http://dx.doi.org/10.26794/2408-9303-2020-7-1-69-79.

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Over the past few years the popularity of blockchain technology has grown significantly. It is able to make change as the economic environment, as also identifying new approaches to business management. The paper is devoted to innovative aspects that appear and have a tendency to develop in the field of accounting and audit due to the blockchain technologies development. This technology can affect entire industries, and especially the financial sector. The decision to use blockchain in combination with appropriate data analytics can help in accounting processes, as well as in conducting daily transactions involved in the audit. The transition to a financial system with a significant element of the blockchain opens up many opportunities for the profession of an accountant and the skills of the auditor will be focused more on concerning issues of a higher level. The methodological base of the study includes the theory of accounting and auditing, as well as the principles of operation of blockchain technologies in the aspect of their application in finance. The study overviews the main trends in the development of blockchain technology in accounting and auditing based on foreign scientific studies, as well as reviews of blockchain practices in articles by various scientists. The result of this research is an analysis of blockchain technologies in the finance field. The study depicts conclusions about the degree of applicability of this technology in the Russian Federation, reflects the main problems, risks and benefits from the introduction of this technology. This paper may promote an interest to the current professionals in the accounting and auditing field, as well as to professionals working in the range of building data exchange systems between employees involved in working with finances.

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Letmathe, Peter, and Roger K. Doost. "Environmental cost accounting and auditing." Managerial Auditing Journal 15, no. 8 (November 2000): 424–31. http://dx.doi.org/10.1108/02686900010354709.

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Hancock, Phil, and Roger Simnett. "Accounting and Auditing Standards Boards." Australian Accounting Review 17, no. 42 (July 2007): 2. http://dx.doi.org/10.1111/j.1835-2561.2007.tb00436.x.

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Jones, Michael, and Patricia Stanton. "Negative accounting stereotype: Enron cartoons." Accounting History 26, no. 1 (February 2021): 35–60. http://dx.doi.org/10.1177/1032373220981424.

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A sample of editorial cartoons published following the wave of accounting scandals in the United States culminating in the collapse of Enron and the demise of the auditors Arthur Andersen LLP was examined to explore the portrayal of accounting, accountants and auditors. The nature and importance of the cartoons was also investigated. While the examination revealed what cartoonists had to say about accounting, accountants and auditing, the purpose was to ascertain the stereotypes conveyed. The cartoonists working from established preconceptions of accounting and accountants redefined and reshaped accounting stereotypes. They replaced the dull but honest image with a negative one, the fraudulent accountant. However, the image of the male accountant survived. As social critics, the cartoonists focused on the consequences on employees and stockholders but neglected to address the consequences for business institutions.

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Musalam, Lulwa Isa AI, and Gagan Kukreja. "The Role of Forensic Accounting in Fraud Investigations: A Survey Based Research from Kingdom of Bahrain." Journal of Business Management and Information Systems 2, no. 1 (June 30, 2015): 168–84. http://dx.doi.org/10.48001/jbmis.2015.0201016.

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Forensic accounting is the practice of utilizing accounting, auditing and investigative skills to assist in legal matters. The increase in number of frauds and fraudulent activities around the world has emphasized the need for forensic accountants. This research aims at define forensic accounting and differentiates between forensic accounting and traditional accounting and auditing. The study then explores the role of forensic accountants in fraud investigation and the knowledge and skills forensic accountants are expected to possess. Finally, the study will explain the role of forensic accounting in fraud investigation in view of accounting professionals, financial analysts and auditors in Bahrain. The result showed that Forensic Accountant is important in fraud investigation and curb and resolve economic and financial crimes in Bahrain economy. We recommend among others that the government of Bahrain should enact an Act that will make forensic accounting a practice in Bahrain so that economic and financial crimes can become history.

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Semchyk, Vitaliy. "Some aspects of the organizational and legal problems of accounting and audit of intellectual property on roads." Legal Ukraine, no. 12 (December 19, 2019): 24–30. http://dx.doi.org/10.37749/2308-9636-2019-12(204)-3.

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The article shows certain organizational and legal aspects of accounting and auditing of intellectual property of Ukrzaliznytsia. After the conducted analysis of legal acts, author makes the conclusion that legislatively determined for the accountant task of accounting and auditing of intellectual property objects cannot ensure the effective capitalization of Ukrzaliznytsia from the commercialization of intangible assets. Despite the problems related to the cost of intangible assets at Ukrzaliznytsya, we have considered only one of them. These are the legal and organizational aspects of accounting and auditing of intellectual property objects. It is not possible to carry out a qualitative study of each of these problems within one article. The article clarifies who is responsible for the accounting and auditing of intellectual property at Ukrzaliznytsia. The key question – who should be responsible for accounting and audit of intellectual property at Ukrzaliznytsia – is the obvious answer. The Order of the Ministry of Finance of Ukraine approved the National Regulation (Standard) of Public Sector Accounting 122 “Intangible Assets”. From the name of the order it becomes clear that the accounting is carried out by the accounting department of the enterprise. In accordance with the said Regulation, an intangible asset may be recognized as an asset if it meets the set of criteria, namely: it can be identified; there is a likelihood that the public sector entity will receive future economic benefits associated with its use; its value can be reliably determined. Therefore, this study offers an author’s vision for solving this problem. Key words: accounting and audit of intellectual property, Ukrzaliznytsia, intangible assets, intellectual property management, commercialization of intellectual property.

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Dissertations / Theses on the topic "Auditing Accounting Accounting"

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梁松柏 and Chung-pak Leung. "Concurrent auditing on computerized accounting systems." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31269011.

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Leung, Chung-pak. "Concurrent auditing on computerized accounting systems /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19872501.

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Mahieux, Lucas. "Essays in Financial Accounting and Auditing." Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10027/document.

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Cette thèse de doctorat porte sur le reporting financier. L'objectif principal du premier chapitre est de comprendre le rôle de la comptabilité à la juste valeur, en tenant compte de la possibilité pour les banques d'utiliser leur information privée (reporting de niveau 3) pour calculer les justes valeurs. À savoir, j'analyse un modèle de réglementation prudentielle pour faire la lumière sur les incitations des banques à utiliser les rapports de niveau 3. J'introduis des mesures comptables en tant qu'intrants primaires dans les exigences de fonds propres établies par un organisme de réglementation afin de répartir efficacement les droits de contrôle au sein d'une banque et de fournir une discipline de gestion. Mon analyse des externalités de reporting de niveau 3 met en évidence un arbitrage intéressant entre la transparence et la stabilité financière. D'une part, les rapports de niveau 3 réduisent la capacité des parties prenantes d'une banque à extraire des informations des états financiers de banques similaires. D'un autre côté, les rapports de niveau 3 réduisent le risque systémique causé par la comptabilisation à la valeur de marché. En outre, la manipulation rend le signalement de niveau 3 moins souhaitable, ce qui peut à son tour augmenter le risque systémique. Le deuxième chapitre de cette thèse est co-écrit avec Jeremy Bertomeu de l'Université de Californie à San Diego et Haresh Sapra de l'Université de Chicago. Dans ce chapitre, nous abordons la question du système optimal de provisionnement des pertes sur prêts pour les banques. En particulier, nous développons d'abord un cadre pour étudier comment la mesure comptable et la réglementation prudentielle interagissent pour affecter les incitations d'une banque à obtenir un crédit. Notre résultat principal est que le système de mesure comptable et l'effet de levier bancaire sont des outils politiques qui devraient être utilisés en parallèle, générant plus de valeur que les systèmes reposant soit sur la réglementation comptable, soit sur la réglementation prudentielle. Ensuite, nous utilisons nos résultats pour faire la lumière sur le débat actuel sur le modèle approprié de provisionnement des pertes sur prêts pour les banques. Nous montrons que si les banques prennent des risques excessifs dans le cadre d'un modèle de pertes encourues, un modèle de pertes attendues peut entraîner des liquidations excessives. Le troisième chapitre de cette thèse s'éloigne des rapports financiers pour les banques afin de se concentrer sur l'analyse des incitations des auditeurs à fournir une qualité d'audit élevée. En particulier, j'essaie de comprendre l'impact de la fourniture de services autres que d'audit (NAS) sur les incitations des sociétés d'audit, afin de conclure sur la meilleure façon de réguler cette industrie. Je crois qu'une meilleure compréhension des incitations des auditeurs est nécessaire pour concevoir de meilleures réglementations. À cette fin, je développe un cadre qui fournit de nouvelles perspectives sur les effets incitatifs des NAS sur les auditeurs. Je montre qu'il peut être optimal pour les investisseurs d'une entreprise cliente de laisser l'auditeur externe fournir des NAS en raison d'une externalité d'incitation. En effet, la possibilité de fournir des NAS en cas de détection d'anomalies financières augmente les incitations de l'auditeur à exercer un effort d'audit. Cependant, en dépit de cette externalité positive, la fourniture de NAS peut diminuer la qualité perçue de l'audit, ce qui peut à son tour rendre la fourniture de NAS par les auditeurs indésirables. Ainsi, mon analyse révèle un arbitrage intéressant pour les régulateurs entre l'effet d'incitation positif et la diminution de la qualité de l'audit. L'élimination de la restriction actuelle sur les honoraires d'audit conditionnels peut compenser cette baisse ex post de la qualité de l'audit tout en préservant les incitations ex ante
This thesis focuses on financial reporting. The main objective of the first chapter is to understand the role of fair value accounting, taking into account the possibility for banks to use their private information (Level 3 reporting) to compute fair values. Namely, I analyze a model of prudential regulation to shed some light on banks' incentives to use Level 3 reporting. I bring in accounting measures as the primary inputs into capital requirements set by a regulator to efficiently allocate control rights within a bank and to provide managerial discipline. My analysis of the Level 3 reporting externalities highlights an interesting tradeoff between transparency and financial stability. On the one hand, Level 3 reporting reduces the ability for a bank's stakeholders to extract information from financial statements of similar banks. On the other hand, Level 3 reporting decreases systemic risk caused by mark-to-market accounting. Further, manipulation makes Level 3 reporting less desirable, which may in turn increase systemic risk. I believe that the framework of this chapter offers other opportunities to study the real-effects of fair value accounting that have not yet been explored. The second chapter of this thesis is co-authored with Jeremy Bertomeu of the University of California San Diego and Haresh Sapra of the University of Chicago. In this chapter, we tackle the question of the optimal loan loss provisioning system for banks. In particular, we develop first a framework to study how accounting measurement and prudential regulation interact to affect a bank's incentives to originate credit. Our main result is that the accounting measurement system and bank leverage are policy tools that should be used in tandem, generating more value than systems that rely either on accounting regulation or on prudential regulation. Then, we use our results to shed some light on the current debate on the appropriate loan loss provisioning model for banks. We show that while banks engage in excessive risk-taking under an incurred loss model, an expected loss model can lead to excessive liquidations. The third chapter of this thesis moves away from financial reporting for banks to focus on the analysis of auditors' incentives to deliver high audit quality. In particular, I try to understand the impact of the provision of non-audit services (NAS) on audit firms' incentives, in order to conclude on the best way to regulate this industry. I believe that a better understanding of auditors' incentives is necessary to design better regulations. To that end, I develop a framework that provides new insights into the incentive effects of NAS on auditors. I show that it can be optimal for the investors of a client firm to let the external auditor provide NAS because of an incentive externality. Indeed, the possibility of providing NAS contingent on detecting financial misstatements increases the auditor's incentives to exert audit effort. However, despite this positive externality, the provision of NAS may decrease perceived audit quality, which may in turn render the provision of NAS by auditors undesirable. Thus, my analysis uncovers an interesting tradeoff for regulators between the positive incentive effect and the decrease in audit quality. Removing the current restriction on contingent audit fees may offset this ex post decrease in audit quality while preserving the ex ante incentives

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Aboa, Yohann Pierre Junior D. "Continuous Auditing: Technology Involved." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/209.

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This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactions of companies is not a new one, but innovations in technology have redefined it. Through explanation and demonstration of three continuous auditing models, this paper will attempt to bring some light on the topic and give an insight on the technology required for such a practice to be carried out effectively. Possible drawbacks and obstacles of incorporating the system in a company’s day-to-day activities will be also looked at, and recommendations will be made.

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Chong, Hock Gin. "Materiality in accounting and auditing in the UK." Thesis, University of Bedfordshire, 1998. http://hdl.handle.net/10547/338928.

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The Statement of Auditing Standards 220 (Materiality and the audit, 1995) requires auditors to assess both the quantitative and qualitative aspects of materiality. However, the SAS has not specified the quantitative measurement of materiality. This research assesses the need in the UK for having a specific mathematical guideline in addition to the qualitative aspect of materiality. It evaluates the outcomes of legal cases in both the UK and the US, looks at the accounting statements issued by accounting bodies in other countries on materiality, and responses to the then exposure draft of the SAS 220. Questionnaires were sent in the UK to 1000 auditors (25.6% responded) and 1000 non auditors (26.4% responded), and telephone surveys followed with non respondents and selected individuals. The case studies contained in the questionnaires are materiality impact on losses on discontinuation of a production line, changes in accounting policies, contingent liabilities, and cash defaulcation. Results showed that there are inconsistencies in legal decisions on materiality. Countries having materiality guidelines adopted 10% net profit before tax as the norm. The 10% of net profit before tax is the favourite guideline for materiality from questionnaire respondents and telephone interviewees. Consistency in the results suggest the need for having a standard mathematical measurement of materiality in the UK.

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Everett, Jeffery Stephen. "Accounting, auditing and accountability in Canada's national parks." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/NQ64860.pdf.

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Shen, Rui. "Two essays on empirical accounting /." View abstract or full-text, 2009. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202009%20SHEN.

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Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.

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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporations. The forth chapter details the objective of the SOX and how it plans to protect the investing public and improve the reliability of financial information. Finally, the fifth chapter compiles various research studies that examine the effects of the SOX and its impact on audit quality. The author discovered that regulation could help enhance ethics through indirect measures that aim to improve audit qualities, and thus, promote virtue ethics within the auditing profession. Some of these measures include establishing an oversight board to strengthen regulation and enforcement (section 101), reducing the scope of non-audit services (section 201), requiring auditors to attest to a client’s internal control operating effectiveness (section 404) and promoting principles-based standards within the profession (section 108). Through these measures, the Sarbanes-Oxley Act has managed to regain the public trust and improve audit quality, thereby, enhancing ethics within the auditing profession.

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Ge, Rui. "Two essays on positive accounting research /." View abstract or full-text, 2009. http://library.ust.hk/cgi/db/thesis.pl?ACCT%202009%20GE.

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Brazel, Joseph F. Agoglia Chris. "The effects of computer assurance specialist competence and auditor accounting information system expertise on auditor planning judgments /." Philadelphia, Pa. : Drexel University, 2004. http://dspace.library.drexel.edu/handle/1860/293.

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Books on the topic "Auditing Accounting Accounting"

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Illinois. Dept. of Employment Security. Accounting, auditing & bookkeeping services. Springfield, Ill.]: Illinois Dept. of Employment Security, 2001.

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Millichamp, A. H. Auditing. 7th ed. London: Letts Educational, 1996.

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Smith, Katherine T. Microsoft Excel for accounting: Auditing and accounting information systems. Upper Saddle River, N.J: Prentice Hall, 2003.

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Weirich, Thomas R. Accounting & auditing research: Tools & strategies. 7th ed. New York: Wiley, 2010.

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Tillett, D. R. Property companies - accounting and auditing. London: Chartac Books, 1990.

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1980-, Singleton Aaron J., ed. Fraud auditing and forensic accounting. 4th ed. Hoboken, N.J: Wiley, 2010.

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1954-, Yang David Chie-Hwa, and Wang Liyan, eds. Accounting and auditing in China. Aldershot: Ashgate, 1998.

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Technicians, Association of Accounting. Public sector accounting and auditing. London: Financial Training, 1992.

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Technicians, Association of Accounting. Public sector accounting and auditing. London: Financial Training, 1993.

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Spellmire, George W. Accounting, auditing, and financial malpractice. San Diego: Harcourt Brace Professional Pub., 1998.

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Book chapters on the topic "Auditing Accounting Accounting"

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Caramanis, Constantinos, and Emmanouil Dedoulis. "Accounting and Auditing Practices." In Business and Management Practices in Greece, 236–55. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230306530_13.

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Lessambo, Felix I. "Auditing Accounting Estimates, Including Fair Value Accounting Estimates." In Auditing, Assurance Services, and Forensics, 215–28. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_12.

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Islam, Muhammad Azizul. "Social Compliance Accounting, Auditing and Reporting." In Social Compliance Accounting, 19–26. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-09997-2_3.

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Lessambo, Felix I. "The Accounting and Auditing ROSC." In The International Corporate Governance System, 225–43. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137360014_18.

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Chuprunov, Maxim. "Controls in Financial Accounting." In Auditing and GRC Automation in SAP, 189–235. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-35302-4_8.

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Rauch, Karsten. "Einführung." In Auditing and Accounting Studies, 1–8. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-27071-1_1.

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Rauch, Karsten. "Normative Grundlagen." In Auditing and Accounting Studies, 9–65. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-27071-1_2.

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Rauch, Karsten. "Theoretischer Unterbau der Berichterstattung." In Auditing and Accounting Studies, 67–72. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-27071-1_3.

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Rauch, Karsten. "Stand der Forschung und Identifikation des Forschungsbedarfs." In Auditing and Accounting Studies, 73–86. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-27071-1_4.

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Rauch, Karsten. "Empirische Analyse." In Auditing and Accounting Studies, 87–249. Wiesbaden: Springer Fachmedien Wiesbaden, 2019. http://dx.doi.org/10.1007/978-3-658-27071-1_5.

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Conference papers on the topic "Auditing Accounting Accounting"

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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Karelskaia, Svetlana N., Viatcheslav Y. Sokolov, and Ekaterina I. Zuga. "Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.20.

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Legenzova, Renata, Asta Gaigalienaė, and Inesa Vilkaitaė. "Harmonization of Accounting Practices: The Case of Accounting for PPE in Lithuanian Non-Listed Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.29.

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Abdalova, Elena, and Svetlana Karelskaia. "Accounting Measurement Matrices: Subject and Values." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.1.

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Kuter, Mikhail, Marina Gurskaya, Ripsime Bagdasarian, and Angelina Andreenkova. "Depreciation Accounting in Francesco Datini's Companies." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.26.

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Martin, Stephen. "Annual International Conference on Accounting, Auditing and Finance." In Annual International Conference on Accounting, Auditing and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8227-3_af2011.

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Kovalev, Valery V., and Vitaly V. Kovalev. "Accounting and Analysis: Current Challenges and Trends." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.25.

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Kuznetsov, Alexander V., Marina Gurskaya, and Mikhail Kuter. "The Formation of Accounting Education in Russia." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.27.

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Sannikova, Inna N. "Continuing Professional Ethics Education In Accounting And Auditing." In II International Scientific and Practical Conference "Individual and Society in the Modern Geopolitical Environment" Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.04.93.

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"Research on Case Education of Accounting and Auditing." In 2017 2nd International Conference on Education & Education Research. Francis Academic Press, 2018. http://dx.doi.org/10.25236/eduer.2017.058.

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