Search Results - subject:"audit reports"

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

Disclosure of auditor risk assessments in expanded audit reports

Dwyer, Karen-Ann M.; Brennan, Niamh; Kirwan, Collette - In: Journal of applied accounting research 25 (2024) 1, pp. 1-23

Persistent link: https://www.econbiz.de/10014505964

The impact of financial risk on boilerplate of key audit matters : evidence from China

Wang, Qi; Zhang, Lin; Ma, Qianqun; Wu, Chong - In: Research in international business and finance 70 (2024) 2, pp. 1-16

Persistent link: https://www.econbiz.de/10015056831

Financial distress, auditors' going concern modification (GCM) and investors' reaction in a concentrated ownership environment : new evidence from the Italian stock market

Brunelli, Sandro; Venuti, Francesco; Niederkofler, Thomas; … - In: International journal of disclosure and governance 21 (2024) 2, pp. 313-339

Persistent link: https://www.econbiz.de/10014584062

How auditors identify and report key audit matters - an organizational routines perspective

Maroun, Warren; Duboisée de Ricquebourg, Alan - In: The British accounting review 56 (2024) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10015062192

Readability of auditor reports : does audit market competition matter? : empirical evidence from Iran

Rajabalizadeh, Javad - In: Asian review of accounting 32 (2024) 1, pp. 1-28

Persistent link: https://www.econbiz.de/10014486484

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports … standard-setters, regulators and users of audit reports interested in how ISA 701 is being implemented and the state of KAM …

Persistent link: https://www.econbiz.de/10014234904

Anti-corruption barriers, financial transparency and accounting quality in political parties : evidence from Spain

Rodríguez López, Ángel; Rodríguez Gutiérrez, Gustavo; … - In: Revista de Contabilidad 26 (2023) 1, pp. 164-178

Persistent link: https://www.econbiz.de/10013498935

Matters may matter: The disclosure of key audit matters in the Middle East

Mah'd, Osama A.; Mardini, Ghassan H. - In: Cogent Economics & Finance 10 (2022) 1, pp. 1-20

factors that affect the level of KAMs' disclosure in the audit reports of the Middle East (ME) region. A disclosure index …, which enhances policymakers' and decision-makers' knowledge of KAMs' disclosure in audit reports. …

Persistent link: https://www.econbiz.de/10015074170

The market impact of new auditing standards in China

Wu, Xiancong; Skolnik, Richard; Luo, Hongxiu - In: International journal of finance & banking studies : JJFBS 11 (2022) 1, pp. 53-68

Persistent link: https://www.econbiz.de/10012804723