SHS Web Conf.
Volume 74, 2020The 19th International Scientific Conference Globalization and its Socio-Economic Consequences 2019 – Sustainability in the Global-Knowledge Economy
|Number of page(s)||7|
|Section||Behavioral Economics and Finance|
|Published online||10 January 2020|
- J. Bananuka, A. W. Kadaali, V. Mukyala, B. Muramuzi, Z. Namusobya, Audit committee effectiveness, isomorphic forces, managerial attitude and adoption of international financial reporting standards. Journal of accounting in Emerging Economies, 9, 4, 502-526 (2019) [CrossRef] [Google Scholar]
- S.C. Green, Risks associated with corporate social media communication Time for internal auditing to step-up. Southern African Journal of Accountabilita and Auditing Research-SAJAAR, 18, 1, 73-91 (2016) [Google Scholar]
- M. Greenwood, R. Zhan, Audit Adjustments and Public Sector Audit Quality. Abacus-A Journal of Accounting Finance and Business Studies, 55, 3, 511-534 (2019) [Google Scholar]
- P. Choudhary, K. Merkley, K. Schipper, Auditors’ Quantitative Materiality Judgments: Properties and Implications for Financial Reporting Reliability. Journal of Accounting Research (2019) [Google Scholar]
- IFAC. (2016-2017). Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements. [Google Scholar]
- L. Kareš, Audítorstvo (Bratislava: Iura Edition, 2008) [Google Scholar]
- P. Krišková, J. Užík, The going concern within the overall perspective of the auditor on the financial statements. In Conference: International Scientific Conference on Accounting and Auditing in the Process of International Harmonization, Vranov nad Dyji, Czech Republic, 13-15 (2016) [Google Scholar]
- P. Krišková, J. Užík, Professional skepticism in statutory audit under conditions of increasing requiremetn on the relevance of accounting information. Retriewed from: http://kuaa.sk/index?rok=2017&kniha=13. (2017) [Google Scholar]
- Z. Kubaščíková, R. Pakšiová, Impact of accounting standards on the results of financial analysis. IFRS: global rules & local use: proceedings of the 3rd international scientific conference, Prague, Anglo-American University, Prague Czech Republic, 150-155 (2015) [Google Scholar]
- J. Leidner, H. Lenz, Client’s business risk, public-interest entities, and audit fees: The case of German credit institutions. International Journal of Auditing, 21, 3, 324-338 ( 2017) [CrossRef] [Google Scholar]
- L. Engelbrecht, Y. Yasseen, I. Omarjee, The role of the internal audit function in integrated reporting: a developing economy perspective. Meditari Accountancy Research, 26, 4, 657-674 (2018) [Google Scholar]
- B. Mackenzie, D. Coestsse, T. Njikizana, E. Selbst, R. Chamboko, B. Colyva, B. Hanekom, Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards Wiley Regulatory Reporting (11th ed.) Somerset: John Wiley & Sons. (2014) [Google Scholar]
- M. Mateášová, J. Meluchová, The ethical aspect of the business in insurance in the conditions of a globalized financial market. In Financial management of firms and financial institutions, Ostrava, Czech Republic: VŠB Technical university of Ostrava, 783-790 (2015) [Google Scholar]
- K. Máziková, L. Ondrušová, Valuation of transaction between related parties and ethical behavior of managers and investors. Ethics as an essentioal condition for sustainable economic development: proceeding of scintific papers, 51-56 (2014) [Google Scholar]
- N. Nabm, M. J. Ali, K. Ahmed, Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia. Accounting Research Journal, 32, 3, 514-531 (2019) [CrossRef] [Google Scholar]
- B. Parajka, Micro Accounting Entities in the Slovak Republic – A Year After an Introduction. Strategic management, 21, 3., 45-48. (2016) [Google Scholar]
- B. Parajka, Are Information Needs of Financial Entities served by Financial Statements in the Slovak Republic. In Financial management of firms and financial institutions, Ostrava, Czech Republic: VŠB Technical university of Ostrava, 950-957 (2015) [Google Scholar]
- R.J. Elder, S. Lowensohn, J. L. Reck, Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context. Journal of Governmental & Nonprofit Accounting American Accounting Association 4, 73–100 (2015) [Google Scholar]
- A. Slosarova, Financial statement analysis. 1. vyd. (Bratislava: Vydavateľstvo EKONÓM, 2014) [Google Scholar]
- A. Šlosárová, M. Blahušiaková, Financial statement analysis. (Bratislava: Wolters Kluwer, 2016) [Google Scholar]
- A. Šlosárová, A. et al., Accounting. (Bratislava. Iura Edition, 2016) [Google Scholar]
- M. Tumpach, IFRS / IAS International Financial Reporting Standards. (Bratislava: IURA EDITION, 2006) [Google Scholar]
- M. Tumpach, E. Manová, J. Meluchová, Relevance of national corporate financial reporting in the Slovak Republic from the perspective of creditors as non-privileged users. Economic journal: journal for economic theory, economic policy, socio-economic forecasting = journal for economic theory, economic policy, social and economic forecasting. 62 (5), 495-507 (2014) [Google Scholar]
- Act no. 431/2002 Coll. on Accounting, as amended. [Google Scholar]
- Act no. 423/2015 Coll. on Statutory Audit and on amendment of Act No. 431/2002 Coll. on Accounting, as amended, A. a kol. (2011). Accounting. Bratislava. Iura Edition (2011) [Google Scholar]
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.