Search Results - subject_exact:"Audit opinion"

Internal control opinion shopping and audit market competition

Newton, Nathan J.; Persellin, Julie S.; Wang, Dechun; … - In: The accounting review : a publication of the American … 91 (2016) 2, pp. 603-623

Entzerrungsstrategien bei der Prüfung geschätzter Werte : eine theoretische Analyse und empirische Untersuchung zur Berichterstattung über Key Audit Matter

Asbahr, Karsten - 2018

The effect of auditor designation on audit opinion : evidence from Korea

Ryu, Haeyoung - In: The journal of applied business research 31 (2015) 5, pp. 1899-1907

Audit risk assessment in the light of current European regulations

Munteanu, Ciprian-Costel - In: Acta Universitatis Danubius 11 (2015) 3, pp. 94-105

Do PCAOB inspections improve the quality of internal control audits?

DeFond, Mark L.; Lennox, Clive - In: Journal of accounting research 55 (2017) 3, pp. 591-627

Monitoring by busy and overlap directors : an examination of executive remuneration and financial reporting quality

Fernández Méndez, Carlos; Arrondo García, Rubén; … - In: Spanish journal of finance and accounting 46 (2017) 173, pp. 28-62

Die Abschlussprüferreform - ausgewählte Aspekte

Köhler, Annette G. - 2017

Attributes of audit quality and weak fiscal sustainability countries

Tahinakis, Panayiotis D.; Samarinas, Michalis P. - In: International journal of banking, accounting and finance 8 (2017) 1, pp. 20-51

Do auditors recognize managerial risk-taking incentives?

Koh, Wei Chern; Lee, Kin Wai - In: International journal of business 22 (2017) 3, pp. 206-229

Auditor gender, experience and reporting in nonprofit organizations

Reheul, Anne-Mie; Van Caneghem, Tom; Van den Bogaerd, … - In: Managerial auditing journal 32 (2017) 6, pp. 550-577

What can auditors tell us about accounting manipulations?

Barac, Zeljana Aljinovic; Vuko, Tina; S̆odan, Slavko - In: Managerial auditing journal 32 (2017) 8, pp. 788-809

PROFESSIONAL JUDGEMENT. THE KEY TO A SUCCESSFUL AUDIT

CHIȘ, Anca Oana; ACHIM, Andra Maria - In: SEA - Practical Application of Science (2014) 5, pp. 217-222

Professional judgement represents the key to a succesful audit engagement. In order for the auditors to use their professional judgment correctly, they must know the rules and standards, both those related to accounting and audit.ISA 200 emphasizes the importance of exercising professional...

The effect of independent auditor's report on profit distribution policy : evidence from Tehran Stock Exchange

Piri, Parviz (contributor); Gargaz, Mansour (contributor); … - In: Management science letters 4 (2014) 7, pp. 1507-1510

The global financial crisis : US bankruptcies and going-concern audit opinions

Geiger, Marshall A.; Raghunandan, K.; Riccardi, William - In: Accounting horizons : a quarterly publication of the … 28 (2014) 1, pp. 59-75

Assembling the opinion : an active learning exercise for audit students

Diaz, Michelle Chandler - In: Journal of accounting education 34 (2016), pp. 30-40

Earnings management and audit opinion

Moazedi, Elaheh; Khansalar, Ehsan - In: International journal of economics and finance 8 (2016) 4, pp. 113-122

Relationship between audit opinion and credit rating : evidence from Korea

Cha, Myungki; Hwang, Kookjae; Yeo, Youngjun - In: The journal of applied business research 32 (2016) 2, pp. 621-634

Determinants of going concern opinions and audit fees for development stage enterprises

Foster, Benjamin P.; Shastri, Trim - In: Advances in accounting : a research annual 33 (2016), pp. 68-84

The incremental information content of audit opinion

Tahinakis, Panayiotis; Samarinas, Michalis - In: Journal of applied accounting research 17 (2016) 2, pp. 139-169

Determinants and implications of long audit reporting lags : evidence from China

Chan, K. Hung; Luo, Vivian Wei; Mo, Phyllis L. L. - In: Accounting and business research : a research quarterly … 46 (2016) 2, pp. 145-166

Audit report restrictions in debt covenants

Menon, Krishnagopal; Williams, David Douglas - In: Contemporary accounting research : a journal of the … 33 (2016) 2, pp. 682-717

Good government governance and opinions of the audit board of Republik Indonesia

Aminah; Lindrianasari; Rosmiaty - In: International journal of monetary economics and finance 9 (2016) 2, pp. 198-211

Trading Styles, Inc. : an analysis of the going concern assessment

Popova, Velina K.; Stein, Sarah E. - In: Issues in accounting education 31 (2016) 3, pp. 355-366

Modified audit reports in the case of joint municipal authorities : empirical evidence from Finland

Paananen, Mikko - In: International journal of auditing : IJA 20 (2016) 2, pp. 149-157

Bank directors’ perceptions of expanded auditor's reports

Boolaky, Pran Krishansing; Quick, Reiner - In: International journal of auditing : IJA 20 (2016) 2, pp. 158-174

An analysis of determinants of going concern audit opinion : evidence from Tehran Stock Exchange

Gharaghayah, Hadi Mashadi; Jahanshad, Azita; Adhami, Somayye - In: Management science letters 3 (2013) 7, pp. 2095-2100

Anatomic enhancement in bank going concern opinion

Njoku, Jonathan - In: International journal of critical accounting : IJCA 5 (2013) 5, pp. 518-538

Effect of regulatory changes on auditor independence and audit quality

Hossain, Sarowar - In: International journal of auditing : IJA 17 (2013) 3, pp. 246-264

Defacement of bank going concern public secrecy

Njoku, Jonathan - In: International journal of critical accounting : IJCA 5 (2013) 3, pp. 229-249

Effects of Audit Opinion on Stock Prices: The case of Croatia and Slovenia

Hoti, Arber H.; Ismajli, Hysen; Ahmeti, Skender; … - In: EuroEconomica (2012) 2(31), pp. 75-87

The aim of this paper is to determine the effects of stock prices following the announcement of audited financial reports of Slovenian and Croatian public interest entities. Our research is to study the importance of variables and their significance regarding the audit in explaining the...

Auditor scrutiny of unaudited client disclosure outlets : recognized vs. disclosed financial statement items also appearing in the MD&A

Wheeler, Stephen; Cereola, Sandra J. - In: Advances in accounting : a research annual 31 (2015) 1, pp. 91-95

The effects of client management concessions and ingratiation attempts on auditors' trust and proposed adjustments

Messier, William F.; Robertson, Jesse C.; Simon, Chad A. - In: Advances in accounting : a research annual 31 (2015) 1, pp. 80-90

Analysts' cash flow forecasts, audit effort, and audit opinions on internal control

Mao, Mike Qinghao; Yu, Yangxin - In: Journal of business finance & accounting : JBFA 42 (2015) 5/6, pp. 635-664

Stock market reaction to auditor opinions : Italian evidence

Ianniello, Giuseppe; Galloppo, Giuseppe - In: Managerial auditing journal 30 (2015) 6/7, pp. 610-632

Auditing subsequent events from the perspective of auditors : study from Jordan

Al Nawaiseh, Musa Abdel Latif; Jaber, Jamel - In: International journal of financial research 6 (2015) 3, pp. 78-85

Managerial overconfidence and going-concern modified audit opinion decisions

Ji, Gayoung; Lee, Jong Eun - In: The journal of applied business research 31 (2015) 6, pp. 2123-2137

Do audit opinions reflect earnings persistence?

Vichitsarawong, Thanyaluk; Pornupatham, Sompong - In: Managerial auditing journal 30 (2015) 3, pp. 244-276

Monitoring capabilities of busy and overlap directors : evidence from Australia

Fernández Méndez, Carlos; Pathan, Shams; Arrondo … - In: Pacific-Basin finance journal 35 (2015) 1, pp. 444-469

Going-concern opinions, executive tenure and gender

Abdel Zaher, Angie - In: Corporate ownership & control : international … 12 (2014/15) 3, pp. 19-27

""Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of...

Mironiuc, Marilena; Robu, Ioan-Bogdan; Robu, Mihaela-Alina - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 2011SE (2011) july, pp. 41-53

In the financial audit engagement, the auditor’s objective is to express an independent and professional opinion regarding the accuracy of financial statements, in agreement with the accounting reference. Also, the auditor will ensure that financial statements have been drawn in compliance...

Audit firm rotation and audit quality: case of the listed Tunisian firms

Omri, Mohamed Ali; Abdennebi, Abir Ben - In: International Journal of Economics and Business Research 8 (2014) 3, pp. 245-257

The aim of this paper is to study the impact of audit firm rotation on the audit quality (audit opinion and audit firm reputation), on a sample of all Tunisian listed firms. To move towards this objective, we used a logistic regression model on panel data over a period of 16 years (1995-2010)....

Research on loss signs of listed companies based on external viewpoint in China

Du, Yong; Xiong, Ailin; Yan, Bo - In: International journal of economics and finance 6 (2014) 1, pp. 217-220

Liquidity, accounting transparency, and the cost of capital : evidence from real estate invetment trusts

Danielsen, Bartley R. (contributor); … - In: The journal of real estate research 36 (2014) 2, pp. 221-251

Audit opinion and earnings management : evidence from Greece

Tsipouridou, Maria; Spathis, Charalambos - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 38-54

Auditors' reporting conservatism after regulatory sanctions : evidence from China

Firth, Michael Anthony; Mo, Phyllis Lai Lan; Wong, … - In: Journal of international accounting research 13 (2014) 2, pp. 1-24

Auditor reports, audit fees, and CEO compensation

Zhang, Yinghong; Xian, Chunwei - In: International journal of economics and finance 6 (2014) 9, pp. 1-10

Client mergers, audit fee pricing and audit opinion

Guo, Qiang - In: Essays on regulation, accounting and market competition, (pp. 101-118). 2014

Independent auditor's report : messages conveyed and implications

Aqel, Saher - In: Acta Universitatis Danubius 10 (2014) 5, pp. 5-17

Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?

Czerney, Keith; Schmidt, Jaime J.; Thompson, Anne M. - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2115-2149

Executive Characteristics and Going Concern Opinions

Abdel Zaher, Angie M - 2009

Auditors have come under increased scrutiny over the past several years about the growing number of client failures without a warning in the form of a going-concern modified (GCM) audit opinion. Statement on Auditing Standards No. 59 requires auditors to evaluate whether substantial doubt exists...