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Auditor, client and investor consequences of the enhanced auditor's report

Al-mulla, Mazen; Bradbury, Michael E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 134-150

Persistent link: https://www.econbiz.de/10013184305

Stakeholders' perception about strengthening the audit report

Tiron-Tudor, Adriana; Cordoş, George Silviu; Fülöp, … - In: African journal of accounting, auditing and finance : AJAAF 6 (2018) 1, pp. 43-69

Persistent link: https://www.econbiz.de/10011885880

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

UK audit reporting practices in the pre-ISA700 (2015 revision) era

Cordoș, George-Silviu; Fülöp, Melinda-Timea; … - In: Asian journal of business ethics : AJBE 9 (2020) 2, pp. 349-370

Persistent link: https://www.econbiz.de/10012609150

Goodwill impairment and key audit matters

Fronteira, Ines; Morais, Ana; Pinto, Inês - In: Cogent business & management 10 (2023) 2, pp. 1-17

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

Persistent link: https://www.econbiz.de/10014505095

Audit report information improvement and earnings management

Sai, Qian; Li, Yanxi; Liu, Yanwen; Zhao, Heng; Ouyang, … - In: International journal of finance & economics : IJFE 29 (2024) 1, pp. 425-442

Persistent link: https://www.econbiz.de/10014469021

The role of AC and corporate attributes on KAMs reporting : Malaysian evidence

Ummi Junaidda Binti Hashim; Norsiah Ahmad - In: Afro-Asian Journal of Finance and Accounting : AAJFA 14 (2024) 5, pp. 626-644

Persistent link: https://www.econbiz.de/10015060758

Audit reporting for going concern uncertainty : global trends and the case study of Italy

Brunelli, Sandro - 2018

Persistent link: https://www.econbiz.de/10011784227

The effect of auditor reporting choice and audit committee oversight on management financial disclosures

Fuller, Stephen H.; Joe, Jennifer R.; Luippold, Benjamin L. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 239-274

Persistent link: https://www.econbiz.de/10012703019

The impact of the precision of accounting standards on the expanded auditor's report in the European Union

Pinto, Inês; Morais, Ana; Quick, Reiner - In: Journal of international accounting auditing & taxation 40 (2020), pp. 1-18

Persistent link: https://www.econbiz.de/10012421941