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期刊=Journal of Modern Accounting and Auditing

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Audit Reports of Financially Distressed Companies： Emphasis of Matter （EOM） Versus Disclaimers: 《Journal of Modern Accounting and Auditing》2013年第5期634-640,共7页Hashanah Ismail Mazlina Mustapha; This paper examines audit reports issued to 39 Malaysian listed companies in financial distress categorized as Practice Note 17 （PNI7） companies by Bursa Malaysia. The study finds that for companies which experience...; 关键词：financial distress emphasis of matter （EOM） audit report disclaimers Practice Note 17 （PN17）companies International Standard on Auditing （ISA） 570

On how to solve the problems in implementing the new Chinese accounting standards: 《Journal of Modern Accounting and Auditing》2008年第8期48-52,共5页JU Er-ning HAO Jian-jun SUN Peng-yun LIU Zhi-yi; With the execution of the new accounting standards, the standard of Chinese economic reflection has been internationalized. All the countries of economic integration in the world demand common accounting information s...; 关键词：accounting standards international standard economic court

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