$ 4.04

Auditing Theory Nyenrode Samenvatting

De beste Auditing Theory samenvatting
Accountancy - Nyenrode Business University
De volgende artikelen wordt behandeld:
- Simunic, D.A. “The Pricing of Audit Services: Theory and evidence”
- Jensen, M.C., Meckling, W.H., “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure”
- DeAngelo, L.E., “Auditor size and Audit quality”
- Wallage, Ph., “De actuele waarde van Limpergiaans vertrouwen”
- Knechel, W.R., “The business risk audit: Origins, obstacles and opportunities”
- Peecher, M.E., Schwartz, R., Solomon, I., “It’s all about audit quality"
- Gendron, I., Spira, L.F., “What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing”
- Hogan, C. E., Z. Rezaee, R.A. Riley and U.K. Velury. “Financial Statement Fraud: Insights from the Academic Literature, Auditing"
- Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B., & Velury, U.K. (2013). Audit quality, insights from the academic literature. Auditing
- IAASB (2014). “A Framework for Audit Quality. Key Elements that Create an Environment for Audit Quality”
- Peecher, M.E., Solomon, I. and Trotman, K.T. (2013). “An accountability framework for financial statement auditors and related questions”.
- Buuren,J.P.van,(2015), “Controlekwaliteit blijft een belevenis”
- Nelson – professional skepticism
- Nelson, M.W. (2009). “A model and literature review of professional skepticism in auditing”.
- Nolder, C.J. and Kahous, K. (2018). “Grounding the professional skepticism construct in mindset and attitude theory: A way forward”.