Search Results - subject:"audit reporting"

Corruption and audit fees : new evidence from EU27 countries

Mottinger, Markus - In: International journal of auditing : IJA 28 (2024) 4, pp. 717-742

Persistent link: https://www.econbiz.de/10015137997

Are key audit matter disclosures useful in assessing the financial distress level of a client firm?

Camacho-Miñano, María-del-Mar; Muñoz-Izquierdo, Nora; … - In: The British accounting review 56 (2024) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10015062203

Does the impact of IFRS on audit fees differ between early and late adopters?

Tawiah, Vincent - In: International journal of accounting and information … 30 (2022) 1, pp. 1-21

Persistent link: https://www.econbiz.de/10012886076

Female audit partners and extended audit reporting : UK evidence

Abdelfattah, Tarek; Elmahgoub, Mohamed; Elamer, Ahmed A. - In: Journal of business ethics : JBE 174 (2021) 1, pp. 177-197

Persistent link: https://www.econbiz.de/10012655505

Does auditing multiple clients affiliated with the same business group reduce audit quality? : evidence from an emerging market

Ocak, Murat; Kablan, Ali; Dursun, Günay Deniz - In: Borsa Istanbul Review 21 (2021) 1, pp. 1-22

The aim of the study is to examine the association between audit quality and individual auditors providing independent audit service to the firms affiliated with the same business group. We used Turkish Listed firms traded in Borsa İstanbul between 2010 and 2016. These auditors have been...

Persistent link: https://www.econbiz.de/10012816311

IFRS adoption, corporate governance and timeliness of financial reports among Nigerian listed firms

Ologun, Olubunmi Veronica; Isenmila, Patience Amechi; … - In: Accounting and taxation review : A&TR 4 (2020) 2, pp. 33-56

Persistent link: https://www.econbiz.de/10012265307

The importance of quantifying uncertainty : examining the effects of sensitivity analysis and audit disclosures on investors` judgements and decisions

Eilifsen, Aasmund; Hamilton, Erin L.; Messier, William F. - 2017

Persistent link: https://www.econbiz.de/10011975845

Understanding Audit Reporting Changes: Introduction of Key Audit Matters

Cordos, George-Silviu; Fulop, Melinda-Timea - In: Journal of Accounting and Management Information … 14 (2015) 1, pp. 128-152

revision of audit reporting and audit quality. This study aims to investigate if users of audit reports agree with IAASB … raise legitimate concerns regarding the implementation process of KAMs, and the effect KAMs will have on audit reporting … effect in the audit reporting process. …

Persistent link: https://www.econbiz.de/10015196144

Understanding audit reporting changes : introduction of Key Audit Matters

Cordoş, George-Silviu; Fülöp, Melinda-Timea - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 128-152

Persistent link: https://www.econbiz.de/10011311147

Consistency in audit reporting behaviour: evidence from going concern modifications

Tronnes, Per Christen, Accounting, Australian School of … - 2011

distressed firms from 2001 to 2006, the study finds that there is a lack of consistency in audit reporting behaviour between …

Persistent link: https://www.econbiz.de/10009484190