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The effect of change in the reporting threshold and type of control deficiency on equity analysts' evaluation of the reliability of future financial statements

Asare, Stephen K.; Wright, Arnold - In: Auditing : a journal of practice & theory 31 (2012) 2, pp. 1-17

Persistent link: https://www.econbiz.de/10009563755

The effect of an audit judgment rule on audit committee members' professional skepticism : the case of accounting estimates

Kang, Yoon Ju; Trotman, Andrew J.; Trotman, Ken T. - In: Accounting, organizations and society : an … 46 (2015), pp. 59-76

Persistent link: https://www.econbiz.de/10011420795

Commentary on the effect of an audit judgment rule on audit committee members' professional skepticism : the case of accounting estimates

Vera-Muñoz, Sandra C. - In: Accounting, organizations and society : an … 46 (2015), pp. 77-80

Persistent link: https://www.econbiz.de/10011420834

The Effect of Change in the Reporting Threshold and Type of Control Deficiency on Equity Analysts’ Evaluation of the Reliability of Future Financial Statements

Asare, Stephen Kwaku - 2012

We examine the joint effects of the reporting threshold (more than remote versus reasonably possible) and type of control deficiency (entity level versus account specific) described in the adverse report on internal controls on equity analysts' evaluation of the reliability of a company's future...

Persistent link: https://www.econbiz.de/10013110033