Search Results - subject_exact:"Audit opinion"

How audit effort affects audit quality: an audit process and audit output perspective

Xiao, Tusheng; Geng, Chunxiao; Yuan, Chun - In: China journal of accounting research : CJAR 13 (2020) 1, pp. 109-127

Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the relationship between audit effort and audit quality from the perspective of audit process and audit output. The results show that audit effort significantly increases the probability of audit adjustments,...

Persistent link: https://ebtypo.dmz1.zbw/10012183705

Elevating professional reasoning in auditing : psycho-professional factors affecting auditor's professional judgement and skepticism

Deliu, Delia - In: Journal of accounting and auditing : research & … 2020 (2020), pp. 1-17

Persistent link: https://ebtypo.dmz1.zbw/10012267276

The dynamics of audit market and financial reporting under International Financial Reporting Standards : the case of Romanian listed companies

Tache, Marta - In: Journal of accounting & management information systems … 19 (2020) 1, pp. 139-157

Persistent link: https://ebtypo.dmz1.zbw/10012388720

Fraud detection gap between auditor and fraud detection models : evidence from Gulf Cooperation Council

Hakami, Tahani Ali; Rahmat, Mohd-Mohid; Mohd Hasimi Yaacob - In: Asian journal of accounting & governance 13 (2020), pp. 1-13

Persistent link: https://ebtypo.dmz1.zbw/10012416481

Determining the effectiveness of going concern audit opinion by ISA 570

Triani, Ni Nyoman Alit; Satyawan, Made Dudy; Yanthi, … - In: Asian journal of accounting research 2 (2017) 2, pp. 29-35

Persistent link: https://ebtypo.dmz1.zbw/10011940867

Likelihood of auditor switching : evidence for Indonesia

Kusuma, Hadri; Farida, Diana - In: International Journal of Research in Business and … 8 (2019) 2, pp. 29-40

Persistent link: https://ebtypo.dmz1.zbw/10012144484

The effect of IFMIS adoption on financial reporting quality in Tanzanian local governments

Chalu, Henry - In: Business management review : journal of the University … 22 (2019) 2, pp. 1-31

Persistent link: https://ebtypo.dmz1.zbw/10012062767

The antecedents of non-unqualified opinions of local governments financial statements : a study on counties and cities in East Java Province

Ningsih, Sri - In: Asian journal of accounting research 1 (2016) 1, pp. 16-27

Persistent link: https://ebtypo.dmz1.zbw/10011938875

Auditor independence and audit quality

Ogbeide, I. E.; Okaiwele, I.; Ken-Otokiti, D. - In: Accounting and taxation review : A&TR 2 (2018) 1, pp. 152-173

Persistent link: https://ebtypo.dmz1.zbw/10012203081

Effect of abnormal audit fees on company loyalty, with public accounting office sizes and audit opinions as moderating variables

Syahbana, Syahri; Amarullah, Fitriany - In: Research on firm financial performance and consumer behavior, (pp. 177-191). 2020

Persistent link: https://ebtypo.dmz1.zbw/10012501732

The effects of audit firms' knowledge sharing on audit quality and efficiency

Duh, Rong-Ruey; Knechel, W. Robert; Lin, Ching-Chieh - In: Auditing : a journal of practice & theory 39 (2020) 2, pp. 51-79

Persistent link: https://ebtypo.dmz1.zbw/10012293976

Determinants of financial statements quality of central government institutions : evidence from Indonesia

Fachriyandana, Fachmi; Wibowo, Puji - In: Public sector accountants and quantum leap : how far we …, (pp. 119-123). 2020

Persistent link: https://ebtypo.dmz1.zbw/10012305493

What turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies

Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2050011-1-52

Persistent link: https://ebtypo.dmz1.zbw/10012437906

A reply to the discussion of "what turns the taxman on? : tax aggressiveness, financial statement audits, and tax return adjustments in small private companies"

Ojala, Hannu; Kinnunen, Juha; Niemi, Lasse; Troberg, Pontus - In: The international journal of accounting : TIJA 55 (2020) 3, pp. 2080004-1-4

Persistent link: https://ebtypo.dmz1.zbw/10012437913

Does the presence of a general counsel in top management affect audit effort and audit outcomes?

Brooks, Marcus R.; Hairston, Stephanie A.; Njoroge, … - In: Accounting horizons : a quarterly publication of the … 34 (2020) 3, pp. 39-59

Persistent link: https://ebtypo.dmz1.zbw/10012306128

Literature review of audit opinion

Lu, Bin - In: Modern economy 11 (2020) 1, pp. 28-36

Persistent link: https://ebtypo.dmz1.zbw/10012423803

Forecasting audit opinion based on multilevel perceptron neural network model using one-goal particle swarm optimisation

Bahrami, Fahimeh; Rezazadeh, Javad; Sarraf, Fatemeh - In: International journal of management practice : IJMP 13 (2020) 1, pp. 86-102

Persistent link: https://ebtypo.dmz1.zbw/10012177935

Audit opinion accuracy, corporate governance and downward auditor switching : a study of association of Southeast Asian Nations economics community

Budisantoso, Totok; Rahmawati; Bandi; Agung, Nur Probohudono - In: International journal of economics and financial issues … 7 (2017) 5, pp. 530-540

Persistent link: https://ebtypo.dmz1.zbw/10011850338

Do auditors recognize managerial risk-taking incentives?

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

Persistent link: https://ebtypo.dmz1.zbw/10011747415

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

Persistent link: https://ebtypo.dmz1.zbw/10011412489

Audit risk assessment in the light of current European regulations

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

Persistent link: https://ebtypo.dmz1.zbw/10011513082

Going-concern opinions, executive tenure and gender

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

Persistent link: https://ebtypo.dmz1.zbw/10011589601

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

Asbahr, Karsten - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011822477

Fang, Junxiong; Lobo, Gerald J.; Zhang, Yinqi; Zhao, Yuping - In: Auditing : a journal of practice & theory 37 (2018) 2, pp. 73-106

Persistent link: https://ebtypo.dmz1.zbw/10011900498

Management disclosures of going concern uncertainties : the case of initial public offerings

Bochkay, Khrystyna; Chychyla, Roman; Sankaraguruswamy, … - In: The accounting review : a publication of the American … 93 (2018) 6, pp. 29-59

Persistent link: https://ebtypo.dmz1.zbw/10011966783

Determinants of auditor going concern reporting in the banking industry

Masli, Adi; Porter, Christine; Scholz, Susan - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 187-205

Persistent link: https://ebtypo.dmz1.zbw/10011975663

Determinants of settlement audit recommendation of the audit board of the Republic of Indonesia

Agung, Nur Probohudono; Hartanto, Rudy; Putra, Rifky Pratama - In: International journal of public sector performance … 4 (2018) 2, pp. 169-189

Persistent link: https://ebtypo.dmz1.zbw/10011957817

The informational value of key audit matters in the auditor's report : evidence from an eye-tracking study

Sirois, Louis-Philippe; Bédard, Jean; Bera, Palash - In: Accounting horizons : a quarterly publication of the … 32 (2018) 2, pp. 141-162

Persistent link: https://ebtypo.dmz1.zbw/10011910562

Consequences of adopting an expanded auditor’s report in the United Kingdom

Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - In: Review of accounting studies 23 (2018) 4, pp. 1543-1587

Persistent link: https://ebtypo.dmz1.zbw/10011936648

Auditors’ going concern reporting accuracy during and after the global financial crisis

Sanoran, Kanyarat - In: Journal of contemporary accounting & economics 14 (2018) 2, pp. 164-178

Persistent link: https://ebtypo.dmz1.zbw/10011887347

The digitalization of financial reporting - how changes in technology are affecting the dissemination, presentation, and analysis of disclosure

Seebeck, Andreas - 2018

Persistent link: https://ebtypo.dmz1.zbw/10011889945

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...

Persistent link: https://ebtypo.dmz1.zbw/10011079672

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

Persistent link: https://ebtypo.dmz1.zbw/10011846562

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

Persistent link: https://ebtypo.dmz1.zbw/10011749979

Has the lack of use of the qualified audit opinion turned it into the “Rotten Kid” threat?

Cipriano, Michael C.; Hamilton, Erin L.; Vandervelde, … - In: Critical perspectives on accounting : an international … 47 (2017), pp. 26-38

Persistent link: https://ebtypo.dmz1.zbw/10011750766

Political connections, audit opinions, and auditor choice : evidence from the ouster of government officers

He, Ku; Pan, Xiaofei; Tian, Gary Gang - In: Auditing : a journal of practice & theory 36 (2017) 3, pp. 91-114

Persistent link: https://ebtypo.dmz1.zbw/10011752575

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

Persistent link: https://ebtypo.dmz1.zbw/10011796850

Die Abschlussprüferreform - ausgewählte Aspekte

Köhler, Annette G. - 2017

Persistent link: https://ebtypo.dmz1.zbw/10011637224

E-government, audit opinion, and performance of local government administration in Indonesia

Sutopo, Bambang; Wulandari, Trisninik Ratih; Adiati, … - In: Australasian accounting business and finance journal : AABF 11 (2017) 4, pp. 6-22

Persistent link: https://ebtypo.dmz1.zbw/10011919861

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

Persistent link: https://ebtypo.dmz1.zbw/10011672411

Going concern and audit opinion of Nigerian banking industry

Salawu, Rafiu Oyesola; Oladejo, Titilayo Moromoke; … - In: Accounting & taxation : AT 9 (2017) 1, pp. 63-72

Persistent link: https://ebtypo.dmz1.zbw/10011885835

Anatomic enhancement in bank going concern opinion

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

Persistent link: https://ebtypo.dmz1.zbw/10010378470

Defacement of bank going concern public secrecy

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

Persistent link: https://ebtypo.dmz1.zbw/10009789445

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...

Persistent link: https://ebtypo.dmz1.zbw/10010554700

Earnings management and audit opinion

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

Persistent link: https://ebtypo.dmz1.zbw/10011456769

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

Persistent link: https://ebtypo.dmz1.zbw/10011458983

Assembling the opinion : an active learning exercise for audit students

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

Persistent link: https://ebtypo.dmz1.zbw/10011450940

The information role of audit opinions in debt contracting

Chen, Peter F.; He, Shaohua; Ma, Zhiming; Stice, Derrald - In: Journal of accounting & economics 61 (2016) 1, pp. 121-144

Persistent link: https://ebtypo.dmz1.zbw/10011453881

Client following former audit partners and audit quality : evidence from unforced audit firm changes in China

Su, Xijia; Wu, Xi - In: The international journal of accounting : TIJA 51 (2016) 1, pp. 1-22

Persistent link: https://ebtypo.dmz1.zbw/10011481665

The incremental information content of audit opinion

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

Persistent link: https://ebtypo.dmz1.zbw/10011570583