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The determinants and impact of key audit matters disclosure in the auditor's report
Al Lawati, Hidaya; Hussainey, Khaled - In: International Journal of Financial Studies : open … 10 (2022) 4, pp. 1-18
We investigate the determinants of key audit matters (KAMs) in the auditor's report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure. We test to see if the quantity of KAMs...
Persistent link: https://www.econbiz.de/10013463762
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Media Audit
Mann, Dr. Puja Waalia - 2010
discussed – MEDIA AUDIT. Media Audit is an audit of the records of the out-house advertising agency as well as that of the Media … discount availed by an advertiser, the freebies of space or airtime offered by the Media to a particular advertising agency etc … some of the advertising agencies may consider media audit as a spy on their working and a doubt on their efficient and …
Persistent link: https://www.econbiz.de/10013142510
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Attributes and drivers of audit quality : the perceptions of quality inspectors in the UK
Noor Adwa Sulaiman - In: Asian journal of accounting & governance 10 (2018), pp. 23-36
Persistent link: https://www.econbiz.de/10012052933
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Audit committee attributes and audit quality : a benchmark analysis
Asiriuwa, Osariemen; Aronmwan, Edosa Joshua; Uwuigbe, … - In: Verslas : teorija ir praktika : Vilniaus Gedimino … 19 (2018), pp. 37-48
This study examined audit committee attributes and audit quality with emphasis on the specific requirements of the 2011 SEC code. The study applied the deductive approach via the expost facto research design and the Binary probit regression model in analyzing the various hypotheses put forward...
Persistent link: https://www.econbiz.de/10012019021
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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
The audit profession has gone through a series of polemics in the last decade, which led to the need of change and revision of audit reporting and audit quality. This study aims to investigate if users of audit reports agree with IAASB’s proposal to include a new section, Key Audit Matters...
Persistent link: https://www.econbiz.de/10011311147
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Research on factors affecting organizational structure, operating mechanism and audit quality : an empirical study in Vietnam
Phan Thanh Hai; Chuc Anh Tu; Le Duc Toan - In: Journal of business economics and management 20 (2019) 3, pp. 526-545
This research aims to determine factors affecting and the level of their influence on organizational structure, operating mechanism and audit quality in the Vietnamese market. In this paper, the methodology used by the authors is mixed method. Combination of the qualitative research method and...
Persistent link: https://www.econbiz.de/10012175758
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Audit tenure and quality to audit report lag in banking
Wiyantoro, L. S.; Usman, F. - In: European research studies 21 (2018) 3, pp. 417-428
Persistent link: https://www.econbiz.de/10012220464
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Auditing the auditors : Has the establishment of the audit oversight board affected audit quality?
Hashanah Ismail; Ung Chui Theng - In: International journal of economics and financial issues … 5 (2015) 1, pp. 360-365
Persistent link: https://www.econbiz.de/10011691159
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ICT in auditing : impact of audit quality norms on interpersonal interactions
Kacanski, Slobodan - In: European financial and accounting journal : EFAJ 11 (2016) 4, pp. 39-64
Productivity incentives have lately been driving auditors to introduce and utilize various computer-based tools to assist their work. The aim of this study is to understand how and why productivity incentives may disturb interpersonal interaction and relations between auditors at different...
Persistent link: https://www.econbiz.de/10011706639
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Does audit quality mediate the effect of auditor tenure, abnormal audit fee and auditor's reputation on giving going concern opinion?
Dody Hapsoro; Santoso, Tiara Rani - In: International journal of economics and financial issues … 8 (2018) 1, pp. 143-152
Persistent link: https://www.econbiz.de/10011955517