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Is integrated auditing superior to separate auditing? : evidence from China

Dang, Li; Fang, Qiaoling - In: China journal of accounting studies 10 (2022) 3, pp. 345-366

auditing of internal control over financial reporting (ICFR) and financial statements and companies that have separate auditing … auditing exhibit higher financial reporting quality measured by excess non-operating income. The findings regarding audit …

Persistent link: https://www.econbiz.de/10013539110

Does the expanded audit report enhance the efficient use of accounting information?

Li, Kuei-Fu; Liao, Yi-Ping - In: Journal of international accounting research 23 (2024) 3, pp. 99-124

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Does the audit committee member's accounting experience associated with key audit matter types?

Aboud, Ahmed; Elbardan, Hany; El-Helaly, Moataz; Kotb, Amr - In: Review of quantitative finance and accounting 63 (2024) 2, pp. 753-780

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Empirical evidence on repeat restatements

Files, Rebecca; Sharp, Nathan Y.; Thompson, Anne M. - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 93-123

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A copayment auditing scheme for financial misreporting

Ho, Shirley J.; Mallick, Sushanta Kumar - In: The international journal of accounting : TIJA 50 (2015) 1, pp. 53-74

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Corporate reporting on the Internet and the expectations gap : new face of an old problem

Fisher, Richard T.; Naylor, Samuel T. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 196-220

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How does human resource investment in internal control affect audit reporting lag?

Shin, Il-Hang; Lee, Ho Young; Lee, Hyun-Ah; Son, Myungsoo - In: Asia-Pacific journal of accounting & economics : APJAE 24 (2017) 1/2, pp. 195-215

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Do director networks matter for financial reporting quality? : evidence from audit committee connectedness and restatements

Omer, Thomas C.; Shelley, Marjorie K.; Tice, Frances M. - In: Management science : journal of the Institute for … 66 (2020) 8, pp. 3361-3388

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Political connections, financial reporting and auditing : survey of the empirical literature

Habib, Ahsan; Ranasinghe, Dinithi; Muhammadi, Abdul Haris; … - In: Journal of international accounting auditing & taxation 31 (2018), pp. 37-51

Persistent link: https://www.econbiz.de/10011901843

Internal audit and financial reporting quality in the public sector

DeSimone, Steven M. - 2017

Persistent link: https://www.econbiz.de/10012063684