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Audit Committees Response to Key Audit Matters and Note Disclosures
Lee, Gladys - 2019
A Key Audit Matter (KAM) is a matter considered most significant during an audit. Our study examines AC members' response to a draft KAM tabled by auditors at an AC meeting. Drawing on research on cognitive effect we examine whether AC members react differently when a draft KAM is more or less...
Persistent link: https://www.econbiz.de/10012867783
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COVID-19 pandemic resilience : an analysis of firm valuation and disclosure of sustainability practices of listed firms
Phang, Soon-Yeow; Adrian, Christofer; Garg, Mukesh; Anh … - In: Managerial auditing journal 38 (2023) 1, pp. 85-128
Persistent link: https://www.econbiz.de/10013539420
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Evidence of assurance enhancing the quality of voluntary environmental disclosures : an empirical analysis
Moroney, Robyn; Windsor, Carolyn; Yong Ting Aw - In: Accounting and finance : journal of the Accounting … 52 (2012) 3, pp. 903-939
Persistent link: https://www.econbiz.de/10009657969
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Impact of segment-level natural resource operational risk reporting on earnings predictions
Cai, Shuwen; Godfrey, Jayne M.; Moroney, Robyn - In: Abacus : a journal of accounting, finance and business … 53 (2017) 4, pp. 431-449
Persistent link: https://www.econbiz.de/10011825678