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The dynamics of audit market and financial reporting under International Financial Reporting Standards : the case of Romanian listed companies

Tache, Marta - In: Journal of accounting & management information systems … 19 (2020) 1, pp. 139-157

Persistent link: https://www.econbiz.de/10012388720

Insights on management commentary in financial reports : the views of users, preparers and auditors

Redmayne, Nives Botica; Laswad, Fawzi; Ehalaiye, Dimu; … - In: Meditari accountancy research 31 (2023) 4, pp. 817-840

Persistent link: https://www.econbiz.de/10014362594

An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait

Al-Ghanem, Wafa; Hegazy, Mohamed Abdel Aziz - In: Eurasian business review 1 (2011) 1, pp. 73-90

Persistent link: https://www.econbiz.de/10010369977

An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait

Hegazy, Mohamed Abdel Aziz; Al-Ghanem, Wafaa - 2021

This paper analyzes the factors that affect delays in the signing of audit reports. Audit delays are measured by the number of days that elapse from the end of the financial year until the date when the auditor report is signed. Previous studies of audit delays in various countries are reviewed,...

Persistent link: https://www.econbiz.de/10013252396

Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.2 Listed Companies

World Bank - 2017

The purpose of this report is to gain an understanding of the financial reporting requirements for companies whose … of the local securities market regulator in respect of financial reporting of listed companies specifically. Questions …: overview of the securities exchange and market; securities market regulation; financial reporting requirements for listed …

Persistent link: https://www.econbiz.de/10012248293

Audit committee impact on the quality of financial reporting and disclosure : evidence from the Tehran Stock Exchange

Salehi, Mahdi; Shirazi, Mohammadamin - In: Management research review 39 (2016) 12, pp. 1639-1662

Persistent link: https://www.econbiz.de/10011593277

Perceptions of accounting quality in the new IFRS framework : an empirical study

Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369

Persistent link: https://www.econbiz.de/10013198291

Impact of corporate governance mechanisms on financial reporting quality: a study of Indian GAAP and Indian Accounting Standards

Al Maqtari, Faozi A.; Abdullah, Abdulwahid Ahmed Hashed; … - In: Problems and perspectives in management : PPM ; … 18 (2020) 4, pp. 1-13

Persistent link: https://www.econbiz.de/10012509560

Auditor type and IAS 1 compliance nexus : do size and industry effects matter?

Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211

Persistent link: https://www.econbiz.de/10012694332

Accountants' handbook

Carmichael, Douglas R. (contributor); … - 2003

Persistent link: https://www.econbiz.de/10001707688