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Record Nr. |
UNINA9910783211403321 |
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Titolo |
Auditing standards and perceptions [[electronic resource] /] / Guest editor: Dr. Spiros Gounaris |
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Pubbl/distr/stampa |
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Bradford, England, : Emerald Group Publishing, c2005 |
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ISBN |
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1-280-50827-2 |
9786610508273 |
1-84544-234-2 |
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Descrizione fisica |
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1 online resource (105 p.) |
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Collana |
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Managerial auditing journal ; ; v.20, no. 1 |
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Altri autori (Persone) |
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Disciplina |
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Soggetti |
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Auditing, Internal |
Management audit |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di contenuto |
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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 |
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Sommario/riassunto |
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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). |
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