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International Journal of Auditing

Resumen/Descripción – provisto por la editorial en inglés
In addition to communicating the results of original auditing research, the International Journal of Auditing also aims to advance knowledge in auditing by publishing critiques, thought leadership papers and literature reviews on specific aspects of auditing. The journal seeks to publish articles that have international appeal either due to the topic transcending national frontiers or due to the clear potential for readers to apply the results or ideas in their local environments. While articles must be methodologically and theoretically sound, any research orientation is acceptable. This means that papers may have an analytical and statistical, behavioural, economic and financial (including agency), sociological, critical, or historical basis.
Palabras clave – provistas por la editorial

No disponibles.

Disponibilidad
Institución detectada Período Navegá Descargá Solicitá
No detectada desde ene. 1997 / hasta dic. 2023 Wiley Online Library

Información

Tipo de recurso:

revistas

ISSN impreso

1090-6738

ISSN electrónico

1099-1123

Editor responsable

John Wiley & Sons, Inc. (WILEY)

País de edición

Estados Unidos

Fecha de publicación

Tabla de contenidos

The Effects of Fraud and Going-concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures

Allen D. Blay; L. Dwight Sneathen; Tim Kizirian

Palabras clave: Accounting; General Economics, Econometrics and Finance.

Pp. 149-163