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Journal of Accounting Literature

https://doi.org/10.1108/jal
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Audit Committee Interaction with the Internal Audit Function: Evidence from Tunisia
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Risk measures in strategic management research: auld lang syne?
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Order effects and memory for evidence in individual versus group decision making in auditing
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Risk assessment in internal auditing: a neural network approach
inferred← citeshttps://doi.org/10.1002/1099-1174(200009)9:3<159::aid-isaf184>3.0.co;2-copenalex-snapshot
Developing a bankruptcy prediction model via rough sets theory
inferred← citeshttps://doi.org/10.1002/isaf.269openalex-snapshot
Assessing the predictive performance of artifIcial neural network‐based classifiers based on different data preprocessing methods, distributions and training mechanisms
inferred← citeshttps://doi.org/10.1002/jsc.767openalex-snapshot
Dealing with change: the strategies of the International Accounting Standards Board and its funders
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Reducing slack: the performance consequences of downsizing by large industrial firms, 1977–93
inferred← citeshttps://doi.org/10.1007/0-387-24243-0_8openalex-snapshot
Bonus versus Penalty: Does Contract Frame Affect Employee Effort?
inferred← citeshttps://doi.org/10.1007/1-4020-2094-5_9openalex-snapshot
Teaching Expertise
inferred← citeshttps://doi.org/10.1007/11752912_63openalex-snapshot
Predicting Fraudulent Financial Statements with Machine Learning Techniques
inferred← citeshttps://doi.org/10.1007/11840930_70openalex-snapshot
Financial Application of Neural Networks: Two Case Studies in Greece
inferred← citeshttps://doi.org/10.1007/11881070_45openalex-snapshot
Empirical Study of Financial Affairs Early Warning Model on Companies Based on Artificial Neural Network
inferred← citeshttps://doi.org/10.1007/3-540-27395-6_10openalex-snapshot
Predicting Bankruptcy with Support Vector Machines
inferred← citeshttps://doi.org/10.1007/978-0-387-25708-2_13openalex-snapshot
Spain and the Transition to IFRS
inferred← citeshttps://doi.org/10.1007/978-0-387-25712-9_1openalex-snapshot
Bureaucracy, Corruption and Tax Compliance
inferred← citeshttps://doi.org/10.1007/978-0-387-77117-5_87openalex-snapshot
The Fuzzy Set and Data Mining Applications in Accounting and Finance
inferred← citeshttps://doi.org/10.1007/978-0-387-77249-3_42openalex-snapshot
Improving Performance of Supply Chains by Leveraged Hard Solutions and Business Cultures
inferred← citeshttps://doi.org/10.1007/978-0-387-77743-6_13openalex-snapshot
Intellectual Capitaland Competitive Advantage in the Globalization Context
inferred← citeshttps://doi.org/10.1007/978-0-585-32530-9_10openalex-snapshot
Predicting Insurance Insolvency Using Generalized Qualitative Response Models
inferred← citeshttps://doi.org/10.1007/978-1-137-10538-7_18openalex-snapshot
The Cash Flow Statement
inferred← citeshttps://doi.org/10.1007/978-1-137-21747-9_2openalex-snapshot
Can pay be strategic?
inferred← citeshttps://doi.org/10.1007/978-1-349-72880-0_2openalex-snapshot
Moving the Research Agenda Forward on Expatriate Return on Investment
inferred← citeshttps://doi.org/10.1007/978-1-4020-8913-8_24openalex-snapshot
Failure of an Environmental Strategy: Lessons from an Explosion at Petrochina and Subsequent Water Pollution
inferred← citeshttps://doi.org/10.1007/978-1-4419-8953-6_17openalex-snapshot
Client Pressure in the Commercial Appraisal Industry: How Prevalent is it?
inferred← citeshttps://doi.org/10.1007/978-1-4613-0285-8_8openalex-snapshot
Accounting and Controlling in Uncertainty: concepts, techniques and methodology
inferred← citeshttps://doi.org/10.1007/978-1-4614-1287-8_26openalex-snapshot
Gender and the Ethics of Tax Evasion: An Empirical Study of 82 Countries
inferred← citeshttps://doi.org/10.1007/978-1-4614-1611-1_15openalex-snapshot
Corporate Disclosure and Reporting Practices in the Gulf Cooperation Council (GCC) Countries
inferred← citeshttps://doi.org/10.1007/978-1-4614-7750-1_10openalex-snapshot
Market-Based Accounting Research (MBAR) Models: A Test of ARIMAX Modeling
inferred← citeshttps://doi.org/10.1007/978-1-4614-7750-1_29openalex-snapshot
Group Decision-Making Tools for Managerial Accounting and Finance Applications
inferred← citeshttps://doi.org/10.1007/978-1-4614-7750-1_61openalex-snapshot
Evidence on Earning Management by Integrated Oil and Gas Companies
inferred← citeshttps://doi.org/10.1007/978-1-4614-8097-6_13openalex-snapshot
Do Attributes of Management’s Explanations of Financial Performance Matter for Analysts? An International Perspective
inferred← citeshttps://doi.org/10.1007/978-1-4614-8097-6_5openalex-snapshot
Constituents’ Participation in the IASC/IASB’s due Process of International Accounting Standard Setting: A Longitudinal Analysis
inferred← citeshttps://doi.org/10.1007/978-1-4614-8283-3_22openalex-snapshot
An Investigation of the Impact Publicly Available Accounting Data, Other Publicly Available Information and Management Guidance on Analysts’ Forecasts
inferred← citeshttps://doi.org/10.1007/978-1-4615-1071-0_9openalex-snapshot
International Transfer Pricing
inferred← citeshttps://doi.org/10.1007/978-1-4615-4589-7_3openalex-snapshot
Regulating Accounting Within the Political and Legal System
inferred← citeshttps://doi.org/10.1007/978-1-4615-5495-0_7openalex-snapshot
A Multicriteria Approach for the Analysis and Prediction of Business Failure in Greece
inferred← citeshttps://doi.org/10.1007/978-1-4757-5196-3_5openalex-snapshot
Behavioral Accounting Experiments in Market and Game Settings
inferred← citeshttps://doi.org/10.1007/978-1-4939-9429-8_3openalex-snapshot
Other Topics in Applied Regression Analysis
inferred← citeshttps://doi.org/10.1007/978-3-030-01719-4_17openalex-snapshot
King Codes on Corporate Governance and ESG Performance: Evidence from FTSE/JSE All-Share Index
inferred← citeshttps://doi.org/10.1007/978-3-030-05014-6_4openalex-snapshot
Assessing the Relationship Between Environmental Performance and Banks’ Performance: Preliminary Evidence
inferred← citeshttps://doi.org/10.1007/978-3-030-21286-5_6openalex-snapshot
Empirical Analysis of Profit Smoothing
inferred← citeshttps://doi.org/10.1007/978-3-030-36798-5_4openalex-snapshot
IAS/IFRSs, Accounting Quality and Earnings Quality
inferred← citeshttps://doi.org/10.1007/978-3-030-39229-1_14openalex-snapshot
Voluntary Tax Compliances as a Form of Social Responsibility: Factors of Influences
inferred← citeshttps://doi.org/10.1007/978-3-030-39504-9_4openalex-snapshot
Audit Committees in Supervisory Boards of Polish Public Companies: Theory, Practice and Regulations
inferred← citeshttps://doi.org/10.1007/978-3-030-41142-8_11openalex-snapshot
Can Graphs in Sustainability Reports Actually Manage Impressions? An Analysis from the Investors’ Perspective
inferred← citeshttps://doi.org/10.1007/978-3-030-45500-2_13openalex-snapshot
Tax Compliance: Research Methods and Decision Processes
inferred← citeshttps://doi.org/10.1007/978-3-030-47921-3_3openalex-snapshot
The Mandatory Non-financial Disclosure in the European Union
inferred← citeshttps://doi.org/10.1007/978-3-030-49091-1_5openalex-snapshot
Analytical Review: Technical Analysis
inferred← citeshttps://doi.org/10.1007/978-3-030-54383-9_10openalex-snapshot
Incremental Information Disclosure in Qualitative Financial Reporting: Differences Between Fraudulent and Non-fraudulent Companies
inferred← citeshttps://doi.org/10.1007/978-3-030-63149-9_1openalex-snapshot
Insights from Lobbying Research on the Accounting Standard-Setting Process Through Comment Letter Submissions
inferred← citeshttps://doi.org/10.1007/978-3-030-63970-9_25openalex-snapshot
Corporate Governance and Its Association with Audit Opinion: The Case of Greece
inferred← citeshttps://doi.org/10.1007/978-3-030-67557-8_1openalex-snapshot
Introduction
inferred← citeshttps://doi.org/10.1007/978-3-030-72773-4_5openalex-snapshot
Corporate Environmental Responsibility and Financial Performance
inferred← citeshttps://doi.org/10.1007/978-3-030-74011-5_3openalex-snapshot
Financial Supervision and Bank Accounting Numbers: State of the Art
inferred← citeshttps://doi.org/10.1007/978-3-030-74454-0_9openalex-snapshot
Financial Sustainability of Public Pension System
inferred← citeshttps://doi.org/10.1007/978-3-030-86186-5_2openalex-snapshot
Revisiting Intangible Capital and Labor Productivity Growth, 2000–2015: Accounting for the Crisis and Economic Recovery in the EU
inferred← citeshttps://doi.org/10.1007/978-3-030-86186-5_5openalex-snapshot
Intangible Capital and Labor Productivity Growth: Panel Evidence for the EU from 1998–2005
inferred← citeshttps://doi.org/10.1007/978-3-030-90355-8_3openalex-snapshot
Implementing SDGs and Mandatory Non-financial Reporting in Corporate Practices: Insight from an Italian Global Player
inferred← citeshttps://doi.org/10.1007/978-3-030-93967-0_4openalex-snapshot
The Effects of the Single Supervisory Mechanisms on Bank Risk Disclosure: Evidence from a Quantitative Content Analysis
inferred← citeshttps://doi.org/10.1007/978-3-031-15156-9_3openalex-snapshot
The Role of Auditing in Global Comparability of Financial Reporting
inferred← citeshttps://doi.org/10.1007/978-3-031-30061-5_13openalex-snapshot
Business Continuity, Business Crisis and Evolution of the Auditors’ Opinion
inferred← citeshttps://doi.org/10.1007/978-3-031-30156-8_3openalex-snapshot
Literature Review: What Is Textual Analysis, and Can We Use It to Measure Corporate Culture?
inferred← citeshttps://doi.org/10.1007/978-3-031-30156-8_4openalex-snapshot
Institutional Investors and Competition Culture
inferred← citeshttps://doi.org/10.1007/978-3-031-30254-1_4openalex-snapshot
Assessing the Vulnerability of a Business: The State of Its Health
inferred← citeshttps://doi.org/10.1007/978-3-031-37772-3_13openalex-snapshot
Influence of Earnings Quality Dimensions on the Perception of Earnings Quality: An Empirical Application of Composite PLS Using Archival Data
inferred← citeshttps://doi.org/10.1007/978-3-031-40439-9_3openalex-snapshot
Tone, Readability, and Firm Performance: A Study of Chairman’s Letter Across India and China
inferred← citeshttps://doi.org/10.1007/978-3-031-46177-4_1openalex-snapshot
The Impact of Impression Management Using Minimal Narrative Disclosures in Integrated Reports on the Performance of the top 100 JSE-listed Companies
inferred← citeshttps://doi.org/10.1007/978-3-031-46177-4_14openalex-snapshot
Information Technology Governance in Local Government: Audit Committee Responsibilities
inferred← citeshttps://doi.org/10.1007/978-3-031-46209-2_8openalex-snapshot
The Role of Artificial Intelligence in Management Accounting: An Exploratory Case Study
inferred← citeshttps://doi.org/10.1007/978-3-031-47464-4_5openalex-snapshot
Analytical Review: Technical Analysis
inferred← citeshttps://doi.org/10.1007/978-3-031-53877-3_35openalex-snapshot
The Alarming Shift from Earnings Management to Fraudulent Financial Reporting
inferred← citeshttps://doi.org/10.1007/978-3-031-56423-9_9openalex-snapshot
Carbon Discourse, Climate Governance, and Audit Fees
inferred← citeshttps://doi.org/10.1007/978-3-031-58449-7_4openalex-snapshot
Non-financial Disclosure and Sustainability Reporting: A Systematic Literature Review
inferred← citeshttps://doi.org/10.1007/978-3-031-60095-1_1openalex-snapshot
Integrated Reporting Background and Practical Challenges
inferred← citeshttps://doi.org/10.1007/978-3-031-66921-7_5openalex-snapshot
Preventing Nonprofit Malfeasance: Internal Controls, Transparency, and the External Regulatory Environment
inferred← citeshttps://doi.org/10.1007/978-3-031-74193-7_9openalex-snapshot
Business Crisis and Bankruptcy Prediction Models: The Other Side of Sustainability
inferred← citeshttps://doi.org/10.1007/978-3-031-76618-3_27openalex-snapshot
The Association Between Environmental and Financial Performance in the Oil and Gas Industry: An Institutional Approach
inferred← citeshttps://doi.org/10.1007/978-3-031-79156-7_3openalex-snapshot
Disclosure Theories
inferred← citeshttps://doi.org/10.1007/978-3-031-79156-7_4openalex-snapshot
Textual Analysis Measures in Finance and Accounting
inferred← citeshttps://doi.org/10.1007/978-3-031-79156-7_6openalex-snapshot
Empirical Analysis of the Annual Reports
inferred← citeshttps://doi.org/10.1007/978-3-031-80404-5_6openalex-snapshot
News in Non-financial Measures
inferred← citeshttps://doi.org/10.1007/978-3-031-81385-6_3openalex-snapshot
Sustainability and the Process of Corporate Integration: Integrated Reporting (IR)
inferred← citeshttps://doi.org/10.1007/978-3-031-84196-5_4openalex-snapshot
Climate Change Risk: The New Frontier in Banking Disclosure
inferred← citeshttps://doi.org/10.1007/978-3-031-84885-8_10openalex-snapshot
The Tone of Business Model Disclosure: An Analysis of Integrated Reports of Johannesburg Securities Exchange (JSE)-Listed Entities
inferred← citeshttps://doi.org/10.1007/978-3-031-87535-9_1openalex-snapshot
Einleitung
inferred← citeshttps://doi.org/10.1007/978-3-031-90636-7_7openalex-snapshot
Research on Sustainability and Carbon Accounting
inferred← citeshttps://doi.org/10.1007/978-3-031-95940-0_11openalex-snapshot
Future-Proofing Business: The Changing Landscape of Internal Audit
inferred← citeshttps://doi.org/10.1007/978-3-319-04951-9_8openalex-snapshot
Critical Success Factors for Kaizen Implementation
inferred← citeshttps://doi.org/10.1007/978-3-319-05542-8_31-1openalex-snapshot
Assessing the Financial Impact of Brand Equity with Short Time-Series Data
inferred← citeshttps://doi.org/10.1007/978-3-319-07533-4_11openalex-snapshot
Innovation in Information Systems and Valuation of Intangibles
inferred← citeshttps://doi.org/10.1007/978-3-319-16274-4_2openalex-snapshot
A Semiotic Approach to Critical Reasoning
inferred← citeshttps://doi.org/10.1007/978-3-319-22596-8_10openalex-snapshot
Graphs in Annual Reports of Banks: Trustworthy or Not?
inferred← citeshttps://doi.org/10.1007/978-3-319-32419-7_2openalex-snapshot
The Determinants of Tax Evasion: A Cross-Country Study
inferred← citeshttps://doi.org/10.1007/978-3-319-46319-3_31openalex-snapshot
The Placement of the Internal Auditing Organization: Analysis of Companies Listed in the Star Segment of the Italian Stock Exchange
inferred← citeshttps://doi.org/10.1007/978-3-319-50918-1_4openalex-snapshot
Toward the Future Perspectives of Business Integrated Measurement and Communication
inferred← citeshttps://doi.org/10.1007/978-3-319-54990-3_10openalex-snapshot
Cross-Case Analysis and Discussion
inferred← citeshttps://doi.org/10.1007/978-3-319-54990-3_3openalex-snapshot
The Legitimacy of Internal Auditing Practice
inferred← citeshttps://doi.org/10.1007/978-3-319-57413-4_31openalex-snapshot
Assessing the Financial Impact of Brand Equity with Short Time-Series Data
inferred← citeshttps://doi.org/10.1007/978-3-319-59282-4_11openalex-snapshot
A Composite Index Approach to Detecting Reporting Quality: The Case of Female Executives in Family Firms
inferred← citeshttps://doi.org/10.1007/978-3-319-62610-9_4openalex-snapshot
Legitimizing Business?: Environmental Awareness in the Norwegian Mining Industry
inferred← citeshttps://doi.org/10.1007/978-3-319-62686-4_2openalex-snapshot
Definitions, Activities, and Measurement of Earnings Management
inferred← citeshttps://doi.org/10.1007/978-3-319-62686-4_3openalex-snapshot
Theoretical Framework
inferred← citeshttps://doi.org/10.1007/978-3-319-65310-5_9openalex-snapshot
Tax Evasion, Tax Morale, and the Case for Growth
inferred← citeshttps://doi.org/10.1007/978-3-319-67913-6_1openalex-snapshot
Auditing Quality: Some Empirical Studies
inferred← citeshttps://doi.org/10.1007/978-3-319-68666-0_1openalex-snapshot
Introduction
inferred← citeshttps://doi.org/10.1007/978-3-319-71691-6_7openalex-snapshot
Management Accounting and Partial Least Squares-Structural Equation Modelling (PLS-SEM): Some Illustrative Examples
inferred← citeshttps://doi.org/10.1007/978-3-319-78500-4_2openalex-snapshot
Corporate Financial Distress: A Roadmap of the Academic Literature Concerning its Definition and Tools of Evaluation
inferred← citeshttps://doi.org/10.1007/978-3-319-78500-4_3openalex-snapshot
Going Concern Evaluation in the US Context: The Respective Roles of Auditors and Managers
inferred← citeshttps://doi.org/10.1007/978-3-322-80453-2_15openalex-snapshot
Theorie der Ressourcenteilung in der Organisationsökologie
inferred← citeshttps://doi.org/10.1007/978-3-322-81430-2_1openalex-snapshot
Entwicklungslinien der Controllingforschung
inferred← citeshttps://doi.org/10.1007/978-3-322-81609-2_15openalex-snapshot
Längsschnittstudie der Controlleraufgaben
inferred← citeshttps://doi.org/10.1007/978-3-322-82054-9_12openalex-snapshot
Kulturspezifische Budgetierung: Ein meta-analytischer Ansatz
inferred← citeshttps://doi.org/10.1007/978-3-322-82117-1_6openalex-snapshot
References
inferred← citeshttps://doi.org/10.1007/978-3-322-83718-9_12openalex-snapshot
Zu einer neoinstitutionalistischen Theorie der Rechnungslegung
inferred← citeshttps://doi.org/10.1007/978-3-322-83718-9_6openalex-snapshot
Planungs- und Kontrollprobleme in Unternehmungen und Property Rights-Theorie
inferred← citeshttps://doi.org/10.1007/978-3-322-86735-3_3openalex-snapshot
Überblick über Erklärungsansätze zur Finanzintermediation
inferred← citeshttps://doi.org/10.1007/978-3-322-90642-7_5openalex-snapshot
Die Vorgehensweisen zur Beitragsermittlung der Effekte der BBA
inferred← citeshttps://doi.org/10.1007/978-3-322-94607-2_5openalex-snapshot
Literaturverzeichnis
inferred← citeshttps://doi.org/10.1007/978-3-322-96435-9_2openalex-snapshot
Neuere Ansätze zur theoretischen Fundierung von Rechnungslegung und Prüfung
inferred← citeshttps://doi.org/10.1007/978-3-531-91819-8_7openalex-snapshot
Language as a barrier for accounting harmonization in Europe
inferred← citeshttps://doi.org/10.1007/978-3-540-24746-3_13openalex-snapshot
Does Accounting Account for Knowledge?
inferred← citeshttps://doi.org/10.1007/978-3-540-30537-8_18openalex-snapshot
Multiple Criteria Linear Programming Data Mining Approach: An Application for Bankruptcy Prediction
inferred← citeshttps://doi.org/10.1007/978-3-540-39398-6_10openalex-snapshot
Si3Trenn and Si3Silb: Using the SiSiSi Word Analysis System for Pre-hyphenation and Syllable Counting in German Documents
inferred← citeshttps://doi.org/10.1007/978-3-540-73922-7_12openalex-snapshot
Bankruptcy Prediction Using Artificial Immune Systems
inferred← citeshttps://doi.org/10.1007/978-3-540-79005-1_4openalex-snapshot
An Evolutionary Programming Based Knowledge Ensemble Model for Business Risk Identification
inferred← citeshttps://doi.org/10.1007/978-3-540-79005-1_5openalex-snapshot
The Application of Fuzzy Decision Trees in Company Audit Fee Evaluation: A Sensitivity Analysis
inferred← citeshttps://doi.org/10.1007/978-3-540-87401-0_1openalex-snapshot
Introduction
inferred← citeshttps://doi.org/10.1007/978-3-540-95974-8_3openalex-snapshot
Finding Relevant Variables in a Financial Distress Prediction Problem Using Genetic Programming and Self-organizing Maps
inferred← citeshttps://doi.org/10.1007/978-3-642-05352-8_13openalex-snapshot
The Impact of Secondary Notation on Process Model Understanding
inferred← citeshttps://doi.org/10.1007/978-3-642-13725-9_2openalex-snapshot
Selected Topics in Cooperative Game Theory
inferred← citeshttps://doi.org/10.1007/978-3-642-23998-4_48openalex-snapshot
The Control Systems Design of Budgetary Slack in Chinese Enterprise
inferred← citeshttps://doi.org/10.1007/978-3-642-38786-9_36openalex-snapshot
A Review of Artificial Intelligence and Biologically Inspired Computational Approaches to Solving Issues in Narrative Financial Disclosure
inferred← citeshttps://doi.org/10.1007/978-3-642-39134-7_7openalex-snapshot
Linking Strategy and Inter-organizational Relationships: The Case of Volvo and Scania
inferred← citeshttps://doi.org/10.1007/978-3-642-39747-9_40openalex-snapshot
Corporate Disclosure Strategies on Company Websites: Reviewing Opportunistic Practices
inferred← citeshttps://doi.org/10.1007/978-3-642-40975-2_16openalex-snapshot
Ethics in American Universities: A Review of Ethics Teaching in Business Schools Accounting Programs
inferred← citeshttps://doi.org/10.1007/978-3-642-55258-8_6openalex-snapshot
Deskriptive Entscheidungstheorie bei Risiko
inferred← citeshttps://doi.org/10.1007/978-3-642-75060-1_17openalex-snapshot
Auditing in an Agency Setting
inferred← citeshttps://doi.org/10.1007/978-3-642-83088-4_10openalex-snapshot
Auditing, Artificial Intelligence and Expert Systems
inferred← citeshttps://doi.org/10.1007/978-3-658-00646-4_3openalex-snapshot
Management in unternehmerischen Unternehmen
inferred← citeshttps://doi.org/10.1007/978-3-658-01636-4_12openalex-snapshot
Steuern: Widerstand und Kooperation
inferred← citeshttps://doi.org/10.1007/978-3-658-14877-5_2openalex-snapshot
Berichterstattung über Immaterielles Vermögen und Intellektuelles Kapital – Würdigung der Forschungsbeiträge von Univ.-Prof. Otto A. Altenburger im Rahmen des European Institute for Advanced Studies in Management (EIASM)
inferred← citeshttps://doi.org/10.1007/978-3-658-16104-0_8openalex-snapshot
Zur Zufriedenheit von Mitgliedern des Verwaltungsrats und der Geschäftsleitung Schweizer Aktiengesellschaften mit dem „umfassenden Bericht“ der Revisionsstelle: Ergebnisse einer explorativen Studie
inferred← citeshttps://doi.org/10.1007/978-3-658-17991-5_5openalex-snapshot
Erfolgreiche Teamführung durch Anreizsysteme: Wunsch oder Wirklichkeit?
inferred← citeshttps://doi.org/10.1007/978-3-658-42840-2_16openalex-snapshot
Steuermoral und Steuerehrlichkeit – Perspektiven auf Einstellungen, Emotionen, Gerechtigkeitswahrnehmung und innovative praxisbezogene Konzepte
inferred← citeshttps://doi.org/10.1007/978-3-658-43649-0_7openalex-snapshot
Faires Machine Learning
inferred← citeshttps://doi.org/10.1007/978-3-662-07988-1_6openalex-snapshot
Strategische Entscheidungen
inferred← citeshttps://doi.org/10.1007/978-3-662-10712-6_6openalex-snapshot
Grundkonzepte der Messung des Periodenerfolges: Darstellung und Vergleich
inferred← citeshttps://doi.org/10.1007/978-3-662-47702-1_5openalex-snapshot
Den Wald vor lauter Bäumen nicht sehen: Controller auf der Suche nach Nachhaltigkeit
inferred← citeshttps://doi.org/10.1007/978-3-662-53846-3_3openalex-snapshot
Persönliche Charakteristika und Steuermoral
inferred← citeshttps://doi.org/10.1007/978-3-662-53846-3_6openalex-snapshot
Theoretische Ansätze zur Erklärung des Steuerverhaltens
inferred← citeshttps://doi.org/10.1007/978-3-662-53846-3_7openalex-snapshot
Strategien zur Verbesserung der Steuermoral
inferred← citeshttps://doi.org/10.1007/978-3-662-71458-4_6openalex-snapshot
Deskriptive Entscheidungstheorie bei Risiko
inferred← citeshttps://doi.org/10.1007/978-3-663-08939-1_2openalex-snapshot
Notwendigkeit von Segmentinformationen für externe Analysen diversifizierter Unternehmen
inferred← citeshttps://doi.org/10.1007/978-3-7908-2882-5_5openalex-snapshot
Themes and Issues
inferred← citeshttps://doi.org/10.1007/978-3-8349-9790-6_12openalex-snapshot
Literaturverzeichnis
inferred← citeshttps://doi.org/10.1007/978-4-431-54792-1_10openalex-snapshot
The Effects of Risk Disclosure on Evaluation of Management Forecast Revisions
inferred← citeshttps://doi.org/10.1007/978-94-007-2926-1_8openalex-snapshot
Corporate Fraud and Managers’ Behavior: Evidence from the Press
inferred← citeshttps://doi.org/10.1007/978-94-007-7082-9_1openalex-snapshot
Call of Duty: A Framework for Auditors’ Ethical Decisions
inferred← citeshttps://doi.org/10.1007/978-94-007-7082-9_10openalex-snapshot
Environmental Disclosure as Legitimation: Is It in the Public Interest?
inferred← citeshttps://doi.org/10.1007/978-94-007-7082-9_7openalex-snapshot
Alternative Perspectives on Accounting in the Public Interest
inferred← citeshttps://doi.org/10.1007/978-94-009-2667-7_2openalex-snapshot
Introduction to the Research Papers in This Volume
inferred← citeshttps://doi.org/10.1007/978-94-009-2667-7_3openalex-snapshot
Blackwell Informativeness and Sufficient Statistics with Applications to Financial Markets and Multiperson Agencies
inferred← citeshttps://doi.org/10.1007/978-94-009-2667-7_7openalex-snapshot
The Principal/Agent Problem—Numerical Solutions
inferred← citeshttps://doi.org/10.1007/978-94-009-2667-7_9openalex-snapshot
Sequential Choice Under Moral Hazard
inferred← citeshttps://doi.org/10.1007/978-94-011-1396-0_7openalex-snapshot
Public Sector Bureaucracy: The Neoclassical Perspective
inferred← citeshttps://doi.org/10.1007/978-981-10-3093-2_2openalex-snapshot
Methodology
inferred← citeshttps://doi.org/10.1007/978-981-10-8126-2_7openalex-snapshot
Tax Compliance Attitude of Rural Farmers: An Analysis Based on Survey Data in Ethiopia
inferred← citeshttps://doi.org/10.1007/978-981-13-1047-8_13openalex-snapshot
Social and Environmental Accounting (SEA) Research in the Public Sector: The Portuguese Case
inferred← citeshttps://doi.org/10.1007/978-981-15-1880-5_3openalex-snapshot
The Role of Ethical Reasoning in the Relationship Between Work Experience and Whistle-Blowing Intention
inferred← citeshttps://doi.org/10.1007/978-981-16-3525-0_5openalex-snapshot
The Empirical Research: Design and Methods
inferred← citeshttps://doi.org/10.1007/978-981-16-3525-0_9openalex-snapshot
Model Building and Concluding Thoughts
inferred← citeshttps://doi.org/10.1007/978-981-96-6366-8_23openalex-snapshot
The Role of Corporate Governance on Investor’s Confidence: A Comparative Study from the Perspective of the Banking Sector in India
inferred← citeshttps://doi.org/10.1007/978-981-99-6909-8_4openalex-snapshot
Sustainable Strategies and Business Responsibility Practices: An Evidence from India
inferred← citeshttps://doi.org/10.1007/bf00290798openalex-snapshot
Perceptions of postretirement benefit obligations by bond rating analysts
inferred← citeshttps://doi.org/10.1007/bf00367499openalex-snapshot
CVP under uncertainty and the manager's utility function
inferred← citeshttps://doi.org/10.1007/bf00382908openalex-snapshot
Organizational influences on individual ethical behavior in public accounting
inferred← citeshttps://doi.org/10.1007/bf00565413openalex-snapshot
A model of cost-based transfer pricing
inferred← citeshttps://doi.org/10.1007/bf00570833openalex-snapshot
Bankruptcy classification errors in the 1980s: An empirical analysis of Altman's and Ohlson's models
inferred← citeshttps://doi.org/10.1007/bf00570834openalex-snapshot
Private and public disclosures and the efficiency of stock prices
inferred← citeshttps://doi.org/10.1007/bf00872098openalex-snapshot
Ethical standards, attitudes toward risk, and intentional noncompliance: An experimental investigation
inferred← citeshttps://doi.org/10.1007/bf01015759openalex-snapshot
An examination of tax professionals' judgments: The role of experience, client condition and reciprocal obligation
inferred← citeshttps://doi.org/10.1007/bf01078803openalex-snapshot
The predictability of debt-servicing difficulties among less developed countries
inferred← citeshttps://doi.org/10.1007/bf01108290openalex-snapshot
Directors' ownership and the performance of small and medium sized firms in the U.K.
inferred← citeshttps://doi.org/10.1007/bf01384942openalex-snapshot
Psychological and implied contracts in organizations
inferred← citeshttps://doi.org/10.1007/bf01682356openalex-snapshot
Non-monetary accounting: A necessary development for better managerial decisions
inferred← citeshttps://doi.org/10.1007/bf02295469openalex-snapshot
Foreign currency translation under the temporal rate method
inferred← citeshttps://doi.org/10.1007/bf02296596openalex-snapshot
An analysis of accounting measures on the performance of U.S. international corporations
inferred← citeshttps://doi.org/10.1007/bf02297962openalex-snapshot
The effect of task experience on assessments of auditor expert potential
inferred← citeshttps://doi.org/10.1007/bf02761567openalex-snapshot
Client-firm market reaction to regulatory action against a major accounting firm
inferred← citeshttps://doi.org/10.1007/bf03254989openalex-snapshot
Modell der Tauschrealoptionen als Instrument des Investitionscontrollings
inferred← citeshttps://doi.org/10.1007/bf03342718openalex-snapshot
The Value of Negotiating Cost-Based Transfer Prices
inferred← citeshttps://doi.org/10.1007/bf03371509openalex-snapshot
HGB versus US-GAAP: Die Einstellungen deutscher Führungskräfte zur globalen Harmonisierung der Rechnungslegung
inferred← citeshttps://doi.org/10.1007/bf03371559openalex-snapshot
Evolution of (International) Accounting Systems Critical Assessment of the Environmental Determinism Theory with an Application to Tax Influences
inferred← citeshttps://doi.org/10.1007/bf03371726openalex-snapshot
Normative Bilanztheorie und Grundsätze ordnungsmäßiger Gewinnrealisierung für Mehrkomponentenverträge
inferred← citeshttps://doi.org/10.1007/bf03372657openalex-snapshot
Kapitalmarktorientierte Unternehmenspublizität und der Informationsverbund zwischen in- und externem Rechnungswesen
inferred← citeshttps://doi.org/10.1007/bf03372706openalex-snapshot
Nutzen von Abschlussprüfungen: Bezugsrahmen und Einordnung empirischer Studien
inferred← citeshttps://doi.org/10.1007/bf03372815openalex-snapshot
Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union
inferred← citeshttps://doi.org/10.1007/bf03372887openalex-snapshot
Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting
inferred← citeshttps://doi.org/10.1007/bf03373659openalex-snapshot
Abschlussprüfung und Beratung - Eine experimentelle Analyse der Auswirkungen auf Unabhängigkeitswahrnehmungen deutscher Aufsichtsräte
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