United States
Unaffiliated Authors
Audit committee, board characteristics, abnormal accruals
Key Audit Matters, Enhanced Auditor’s Report, Audit Fees, Audit Delay, Audit Quality, Disclosures, Value Relevance
comprehensive income, matrix income statement, performance reporting, IASB
sector-neutral,sector bending, public sector, New Zealand, accounting standard setting, IFRS hamonisation
Cost stickiness; Cost behavior; Forecasts; Municipal, Local Government
Value Relevance, Comprehensive Income, Other Comprehensive Income, Asset Revaluations
Publishing, Reviewing, Financial Accounting, Research Methodology, Editing
capital maintenance, asset measurement, IFRS, conceptual framework, other comprehensive income, recycling inflation accounting
Voluntary disclosure, Electric Utilities, Deregulation
Comprehensive Income, Income Volatility, Asset Revaluations, Risk, IFRS
FASB, Due Process, Dissenting Opinions, Content Analysis, Conceptual Framework
voluntary disclosure, cross-guarantees, group accounts
sector neutral, public sector, IFRS
Earnings benchmarks, earnings management, ratio analysis, direct cash flows
audit fees, public sector, audit premium, self-selection, industry specialism
summary annual reports, concise reports, information load, readability, local government
Local government elections, accountability, accrual accounting, planning, political markets
Security Regulation, Enforcement, IFRS Adoption, Professional Judgment, Materiality
analytic hierarchy process, audit risk, data envelopment analysis
IASB, due process, dissenting opinions, qualitative characteristics
IFRS adoption; Russia; audit market concentration; auditor choice; accrual quality
audit fees, audit hours, audit structure, public sector
audit fee, audit committee, audit risk, public sector auditing
Lease accounting, IFRS 16, constructive capitalisation, financial analysis
asymmetric cost behaviour, management forecasts, municipal, operating costs, resource adjustment costs, sticky costs
Comprehensive Income, Net Income, Adjusted Comprehensive Income, Volatility
IFRS, New Zealand, public sector entities, sector neutrality
