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How difficult is to understand the extended audit report?

Parte, Laura; Camacho-Miñano, María-del-Mar; … - In: Cogent business & management 9 (2022) 1, pp. 1-25

The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders' decisions. However, some firms did not disclose relevant information on company risks for users due to managers' pressure. Few years ago, auditors of listed...

Persistent link: https://www.econbiz.de/10014435999

Explaining the causes of business failure using audit report disclosures

Muñoz-Izquierdo, Nora; Segovia-Vargas, María Jesús; … - In: Journal of business research : JBR 98 (2019), pp. 403-414

Persistent link: https://www.econbiz.de/10012007257

Risk on financial reporting in the context of the new audit report in Spain

Pérez Pérez, Yolanda; Camacho-Miñano, María-del-Mar; … - In: Revista de contabilidad : RC-SAR 24 (2021) 1, pp. 48-61

Persistent link: https://www.econbiz.de/10012544860

Zombie firms and disclosures in the expanded audit report

Muñoz-Izquierdo, Nora; Jiménez Mazarío, José Manuel; … - In: Review of managerial science : RMS 18 (2024) 6, pp. 1519-1555

Persistent link: https://www.econbiz.de/10014552616

Are key audit matter disclosures useful in assessing the financial distress level of a client firm?

Camacho-Miñano, María-del-Mar; Muñoz-Izquierdo, Nora; … - In: The British accounting review 56 (2024) 2, pp. 1-21

Persistent link: https://www.econbiz.de/10015062203

The relative importance of auditor characteristics versus client factors in explaining audit quality

Cameran, Mara; Campa, Domenico; Francis, Jere R. - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 4, pp. 751-776

Persistent link: https://www.econbiz.de/10013389060