Search Results - subject:"misstatements"

Where's the risk? : material weakness detection in advance of financial misstatement discovery

Calvin, Christopher G. - In: International journal of auditing : IJA 28 (2024) 2, pp. 251-269

Persistent link: https://www.econbiz.de/10014532542

Audit partners' role in material misstatement resolution : survey and interview evidence

Maksymov, Eldar; Peecher, Mark; Sutherland, Andrew; … - In: Journal of accounting research 62 (2024) 1, pp. 275-333

Persistent link: https://www.econbiz.de/10014483575

Big data, accounting information, and valuation

Nissim, Doron - In: The Journal of finance and data science : JFDS 8 (2022), pp. 69-85

This paper reviews research that uses big data and/or machine learning methods to provide insight relevant for equity valuation. Given the huge volume of research in this area, the review focuses on studies that either use or inform on accounting variables. The article concludes by providing...

Persistent link: https://www.econbiz.de/10014433769

Auditor judgements after withdrawal of the materiality accounting standard in Australia

David, Raul; Abeysekera, Indra - In: Journal of Risk and Financial Management 14 (2021) 6, pp. 1-20

The concept of materiality, originating in the accounting domain and applied in the auditing domain, is an essential tool for improving audit quality. A renewed interest in materiality research emerged in Australia after submitting Exposure Draft no. 243 by the Australian Accounting Standards...

Persistent link: https://www.econbiz.de/10012611824

Do goodwill impairments affect audit opinions? Evidence from China

He, Ziye; Chen, Dong; Tang, Jianxin - In: China Journal of Accounting Research 14 (2021) 2, pp. 151-182

There has been a steady growth of goodwill impairments in the Chinese stock market since the adoption of the impairment approach in accounting. The influence of goodwill impairments on a firm's financial position and profitability give reason to doubt its current and future performance. We...

Persistent link: https://www.econbiz.de/10012621062

Do goodwill impairments affect audit opinions? : evidence from China

He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182

Persistent link: https://www.econbiz.de/10012582454

Auditor judgements after withdrawal of the materiality accounting standard in Australia

David, Raul; Abeysekera, Indra - In: Journal of risk and financial management : JRFM 14 (2021) 6, pp. 1-20

Persistent link: https://www.econbiz.de/10012605795

The effect of board links, audit partner tenure, and related party transactions on misstatements: Evidence from Chile

Mahenthiran, Sakthiharan; Palavecinos, Berta Silva; de … - In: International Journal of Financial Studies 8 (2020) 4, pp. 1-21

Companies restate when material misstatements are identified in previously issued financial statements. Misstatement … misstatements. Using a sample of 104 Chilean listed firms over seven years, our study finds that the board links and audit partner … tenure negatively affect misstatements. Specifically, given the prevalence of related party transactions (RPTs) in …

Persistent link: https://www.econbiz.de/10013200325

The effect of board links, audit partner tenure, and related party transactions on misstatements : evidence from Chile

Mahenthiran, Sakthiharan; Palavecinos, Berta Silva; … - In: International Journal of Financial Studies : open … 8 (2020) 4/78, pp. 1-21

Persistent link: https://www.econbiz.de/10012422499

How many needles are in the haystack? : sensitivity of error containment judgments to changes in audit standards

Baumeister, Daniel; Pott, Christiane - In: Sample size and error containment judgments in …, (pp. 107-142). 2019

Persistent link: https://www.econbiz.de/10012108689