The Impact of Roles of the Board on Auditors' Risk Assessments and Program Planning Decisions [0.03%]
审计委员会的作用对审计师风险评估和项目规划决策的影响
Cohen, Jeffrey R.; Krishnamoorthy, Ganesh; Wright et al.
Cohen et al.
Bedard, Jean C.; Deis, Donald R.; Curtis et al.
Bedard et al.
The Effects of Task Complexity on Auditors' Performance: The Impact of Accountability and Knowledge [0.03%]
任务复杂性对审计师绩效的影响：问责制和知识的影响
Tan, Hun‐Tong; Ng, Terence Bu‐Peow; Mak et al.
Tan et al.
Moroney, Robyn; Carey, Peter
Moroney
Turnaround Initiatives and Auditors' Going-Concern Judgment: Memory for Audit Evidence [0.03%]
扭亏为盈举措与审计师持续经营判断：审计证据记忆
Bruynseels, Liesbeth; Knechel, W. Robert; Willekens et al.
Bruynseels et al.
DeFond, Mark L.; Francis, Jere R.
DeFond
Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy [0.03%]
公允价值计量和复杂估计审计的当前实践和挑战：对审计准则和学术界的启示
Glover, Steven M.; Taylor, Mark H.; Wu et al.
Glover et al.
Auditor Commitment to Privately Held Clients and its Effect on Value-Added Audit Service [0.03%]
审计师对私人客户的承诺及其对增值审计服务的影响
Herda, David N.; Lavelle, James J.
Herda