Results overview: Found 2 records in 0.02 seconds.
Research literature, 2 records found
Research literature 2 records found  
1.
60 p, 843.4 KB Are the most capable auditors in the Big 4 firms? / Millán Tapia, Ana (Universitat Autònoma de Barcelona) ; Ortín Ángel, Pedro ; Sundgren, Stefan (Umeå School of Business and Economics) ; Universitat Autònoma de Barcelona. Departament d'Economia d'Empresa
The CPA exam provides an evaluation of the auditors' professional competences at the early stages of their careers. Using information from the results generated in Sweden, the paper shows that i) auditors at Big 4 firms are younger when they take the exam, ii) younger auditors and auditors at Big 4 firms perform better in the exam iii) there is a positive association between the results in the CPA exam and wage increases after having received the CPA certification and the association is stronger at Big 4 firms. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2016 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 16/1)  
2.
48 p, 359.2 KB Cross-country differences in disclosure quality : a study of fair value disclosures by european real estate companies / Sundgren, Stefan (University of Vaasa) ; Mäki, Juha (University of Vaasa) ; Somoza López, Antonio (Universitat de Barcelona. Facultat d'Economia i Empresa) ; Universitat Autònoma de Barcelona. Departament d'Empresa
Companies are under IAS 40 required to report fair values of investment properties on the balance sheet or to disclose them in the notes. The standard requires also that companies have to disclose the methods and significant assumptions applied in determining fair values of investment properties. [...]
Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa 2013 (Document de treball (Universitat Autònoma de Barcelona. Departament d'Economia de l'Empresa) ; 13/7)  

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