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Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters : the case of the United Kingdom
Sierra-García, Laura; Gambetta, Nicolás; … - In: The British accounting review : the journal of the … 51 (2019) 3, pp. 227-240
Persistent link: https://www.econbiz.de/10012058803
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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
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Shariah Audit Practices in Malaysian Islamic Banks : An Audit Expectation-Performance Gap Analysis
Salleh, Supiah; Hanefah, Mustafa; Shafii, Zurina; … - 2021
This chapter is written by Supiah Salleh, Mustafa Mohd Hanefah, Zurina Shafii and Muhammad Iqmal Hisham Kamaruddin from Universiti Sains Islam Malaysia (USIM). It explains the perceptions of the internal auditors (Shariah auditors), regulators (BNM), Shariah committee, Shariah officers, external...
Persistent link: https://www.econbiz.de/10013226634
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The role of auditing in the fight against corruption
Jeppesen, Kim Klarskov - In: The British accounting review : the journal of the … 51 (2019) 5, pp. 1-11
Persistent link: https://www.econbiz.de/10012116874
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An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14
Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...
Persistent link: https://www.econbiz.de/10014234904
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Does audit quality affect the probability that a female auditor has chaired the audit team? : empirical evidence from Italian public HEIs
Mechelli, Alessandro; Sforza, Vincenzo; Cimini, Riccardo - In: Financial reporting : journal of financial communication (2024) 1, pp. 57-82
Persistent link: https://www.econbiz.de/10015271580
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Implications of recent reforms to auditor reporting requirements in Australia
Rahaman, Md Mustafizur; Chand, Parmod - In: Meditari accountancy research 30 (2022) 2, pp. 373-394
Persistent link: https://www.econbiz.de/10013326650
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Do going concern audit reports protect auditors from litigation? : a simultaneous equations approach
Kaplan, Steven E.; Williams, David Douglas - In: The accounting review : a publication of the American … 88 (2013) 1, pp. 199-232
Persistent link: https://www.econbiz.de/10009711739
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Reportable irregularities and audit quality : insights from South Africa
Maroun, Warren - In: Accounting forum : advancing the interdisciplinary and … 39 (2015) 1, pp. 19-33
Persistent link: https://www.econbiz.de/10010510774