Search Results - subject:"Financial statement audit"

Audit partner narcissism and audit reports readability : evidence from lead and review audit partners

Rajabalizadeh, Javad; Schadewitz, Hannu - In: Managerial auditing journal 40 (2025) 1, pp. 30-65

Persistent link: https://www.econbiz.de/10015207203

Certification bodies' interpretation and application of the ISO 19011 audit process guidelines

Sepeng, Thembekile Debora; Lourens, Ann; Van der Merwe, … - In: International journal of quality & reliability management 42 (2025) 1, pp. 339-355

Persistent link: https://www.econbiz.de/10015202665

The consequences of expanded audit reports for small and risky companies

Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - 2025

Persistent link: https://www.econbiz.de/10015376052

Auditing standards and the persistence of the audit expectations gap : evidencing the absence of French "exceptionalism"

Jedidi, Imen; Humphrey, Christopher - In: International journal of auditing : IJA 29 (2025) 1, pp. 34-52

Persistent link: https://www.econbiz.de/10015337376

Fresh-look effect of audit firm and audit partner rotations? : evidence from European key audit matters

Federsel, Florian Philipp - In: International journal of auditing : IJA 29 (2025) 1, pp. 160-187

Persistent link: https://www.econbiz.de/10015337398

The implementation of the KAM reforms in Saudi Arabia : stakeholder perspectives on the audit expectations gap

Al Qahtani, Saeed; Duc Hong Thi Phan; Kend, Michael; … - In: International journal of auditing : IJA 29 (2025) 2, pp. 243-259

Persistent link: https://www.econbiz.de/10015375222

The direct effect of the international standard on auditing : 701 requirements on audit profession concerning the reimbursement costs$dcase study of Jordanian finance industry

Alharasis, Esraa Esam - In: Asian journal of accounting research 10 (2025) 1, pp. 19-44

Persistent link: https://www.econbiz.de/10015402882

Does reduced boilerplate of KAMs indicate increased audit effort? : evidence from China

Ma, Qianqun; Wang, Qi; Wang, Kongwen; Wu, Chong - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-18

Persistent link: https://www.econbiz.de/10015323313

Audit credibility and LGBTQI rights : certification operation in the margins

Svärdsten, Fredrik; Hallström, Kristina Tamm - In: Accounting, auditing & accountability journal 37 (2024) 9, pp. 53-74

Persistent link: https://www.econbiz.de/10015207249

Audit-firm serving experience heterogeneity and audit knowledge integration : evidence from the disclosure of key audit matters

Wang, Lin; Jia, Yuyan; Xiao, Tusheng; Yu, Yingmin - In: China journal of accounting research : CJAR 17 (2024) 2, pp. 1-20

Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors' audit-firm serving experiences on the disclosure of key audit matters (KAMs). Auditors with more heterogeneous serving experiences demonstrate more adequate KAM disclosure, as...

Persistent link: https://www.econbiz.de/10014580188