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  • Search: subject_exact:"Auditor's report"
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Year of publication
Subject
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Bestätigungsvermerk 156 Auditor's report 148 Wirtschaftsprüfung 110 Financial audit 109 Financial statement audit 45 Jahresabschlussprüfung 45 Berichtswesen 21 Dienstleistungsqualität 21 Going concern 21 Reporting 21 Service quality 20 Fortführungsprinzip 19 auditor's report 18 Deutschland 14 USA 14 United States 14 Germany 12 Internal control 12 Internes Kontrollsystem 12 Bank 11 Audit opinion 9 Corporate Governance 9 Corporate governance 9 Abschlussprüferrecht 8 Accounting policy 8 Audit regulation 8 Bilanzpolitik 8 China 8 Fee (Remuneration) 8 Honorar 8 IFRS 8 Insolvency 8 Insolvenz 8 Börsenkurs 7 Confidence 7 EU countries 7 EU-Staaten 7 Financial statement 7 Haftung 7 Jahresabschluss 7
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Online availability
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Undetermined 41 Free 38 CC license 2
Type of publication
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Article 121 Book / Working Paper 47 Journal 1
Type of publication (narrower categories)
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Article in journal 101 Aufsatz in Zeitschrift 101 Aufsatz im Buch 11 Book section 11 Hochschulschrift 10 Graue Literatur 5 Non-commercial literature 5 Thesis 5 Arbeitspapier 3 Article 3 Working Paper 3 Dissertation u.a. Prüfungsschriften 2 Annual report 1 Bibliografie enthalten 1 Bibliography included 1 Case study 1 Collection of articles of several authors 1 Conference paper 1 Conference proceedings 1 Fallstudie 1 Guidebook 1 Jahresbericht 1 Karte 1 Konferenzbeitrag 1 Konferenzschrift 1 Ratgeber 1 Sammelwerk 1 research-article 1
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Language
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English 131 German 33 Undetermined 5 Dutch 1
Author
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Fakhfakh, Mondher 4 Quick, Reiner 4 Erle, Bernd 3 Franzoni, Luigi Alberto 3 Pott, Christiane 3 Raghunandan, K. 3 Simnett, Roger 3 Agoglia, Christopher P. 2 Al-mulla, Mazen 2 Amernic, Joel 2 Asare, Stephen Kwaku 2 Asbahr, Karsten 2 Baldauf, Julia 2 Berglund, Nathan R. 2 Bradbury, Michael E. 2 Brousseau, Carl 2 Bédard, Jean 2 Carson, Elizabeth 2 Craig, Russell 2 Forgione, Dana A. 2 Hu, Fang 2 Höfmann, Michelle 2 Jagrič, Timotej 2 Lambert, Tamara A. 2 Masli, Adi 2 Menon, Krishnagopal 2 Minnis, Michael 2 Minutti-Meza, Miguel 2 Njoku, Jonathan 2 Odar, Marjan 2 Oladejo, Titilayo Moromoke 2 Pasko, Oleh 2 Peters, Gary F. 2 Robertson, Jesse C. 2 Salawu, Rafiu Oyesola 2 Samarinas, Michalis 2 Seebeck, Andreas 2 Severus, Julia 2 Smieliauskas, Wally 2 Steckel, Rudolf 2
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Institution
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Bonner Europa-Symposion <12, 2000, Bonn> 1 Europäische Union / Finanzstabilisierungsfazilität 1 Institut der Wirtschaftsprüfer in Deutschland 1 Niedersachsen / Ministerium für Soziales, Frauen, Familie und Gesundheit 1 Rijksuniversiteit Gent / Faculteit Economie en Bedrijfskunde 1 Springer Fachmedien Wiesbaden 1
Published in...
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International journal of auditing : IJA 10 Auditing : a journal of practice & theory 5 Advances in accounting : a research annual 4 Managerial auditing journal 4 RWZ aktuell : Recht & Rechnungswesen 4 Accounting and Finance 3 Accounting horizons : a quarterly publication of the American Accounting Association 3 Journal of accounting and public policy 3 Journal of accounting research 3 Journal of international accounting auditing & taxation 3 WPg : Kompetenz schafft Vertrauen 3 Abacus : a journal of accounting, finance and business studies 2 Auditing and Accounting Studies 2 Contemporary accounting research : a journal of the Canadian Academic Accounting Association 2 International journal of critical accounting : IJCA 2 International journal of disclosure and governance 2 International journal of economics and finance 2 Issues in accounting education 2 Accounting & taxation : AT 1 Accounting and finance 1 Accounting in Europe 1 Acta Universitatis Danubius / Oeconomica 1 Afro-Asian Journal of Finance and Accounting : AAJFA 1 Aktuelle Entwicklungslinien in der Finanzwirtschaft ; Teil 2 1 American journal of business : applying research to practice ; AJB 1 Amfiteatru economic : an economic and business research periodical 1 Applied economics 1 Asian journal of accounting research 1 Asian journal of business and accounting : AJBA 1 Asian review of accounting 1 Australian accounting review 1 Betriebswirtschaftliche Forschung und Praxis : BFuP 1 China journal of accounting research : CJAR 1 Cogent business & management 1 Corporate ownership & control : international scientific journal 1 Critical perspectives on accounting : an international journal for social and organizational accountability 1 Der Betrieb 1 Der Jahresabschluss als besondere Herausforderung : Zeit für eine Nachlese zur Finanzkrise 1 Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer 1 Die Bank 1
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Source
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ECONIS (ZBW) 159 RePEc 4 EconStor 3 USB Cologne (EcoSocSci) 2 Other ZBW resources 1
Showing 1 - 50 of 169
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The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions : an experimental investigation
Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International journal of auditing : IJA 28 (2024) 2, pp. 408-431
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014532552
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Using International Standard No. 530 to improve information in auditors' reports
Al Shanti, Ayman Mohammad; Al Natour, Abdul Rahman; … - In: International journal of economics and business … 26 (2023) 3, pp. 426-449
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014340139
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Engagement partner identification format and audit quality
Bédard, Jean; Brousseau, Carl; Sirois, Louis-Philippe - In: International journal of auditing : IJA 28 (2024) 1, pp. 97-124
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014468796
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Errors in the auditor's report : a teaching case
Brasel, Kelsey R.; Draeger, Michelle A.; Rapley, Eric T. - In: Issues in accounting education 39 (2024) 4, pp. 135-154
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015135021
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The impact of changes to auditors' reporting and audit committee strength on bank directors' perceptions and decisions: An experimental investigation
Höfmann, Michelle; Pott, Christiane; Quick, Reiner - In: International Journal of Auditing 28 (2023) 2, pp. 408-431
This study investigates the impact of two changes to the auditor's report - a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities - and the characteristics of the audit committee on bank directors' perceptions...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014525010
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Going-Concern-Modifizierung des Bestätigungsvermerks – Eine kritische Analyse der Einflussfaktoren und Konsequenzen
Behne, Niklas - In: Junior Management Science (JUMS) 8 (2023) 1, pp. 96-122
Die Einschätzung und Berichterstattung des Abschlussprüfers über wesentliche Unsicherheiten in Verbindung mit der Fortführung der Unternehmenstätigkeit stellt für die Stakeholder eines Unternehmens eine wichtige Informationsquelle dar. In der vorliegenden Arbeit werden daher die...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014528951
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The effect of social capital on auditor's performance
Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22
This paper investigates the relationship between social capital and auditor’s performance in Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 to 2020. The research method was descriptive-correlational, and the relationship between research variables...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014305665
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Corporate violations and audit opinions : warning effect or uncovering effect?
Qi, Wenping; Bi, Yongqi; Chen, Weixue; Wang, Dianpeng; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372172
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Political turnover and audit opinion : evidence from China
He, Ku; Pan, Xiaofei; Tian, Yunlin; Wu, Yanling - In: Auditing : a journal of practice & theory 43 (2024) 4, pp. 87-113
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015135163
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Regulatory investigations, media coverage, and audit opinions
Li, Xuelian; Dong, Liang; Kot, Hung Wan; Liu, Morris Ming - In: Journal of international accounting, auditing and taxation 54 (2024), pp. 1-13
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015065727
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Do auditors favor clients with government favoritism?
Xuan, Yang; Yin, Xingqiang; Zhang, Joseph H. - In: Journal of accounting and public policy 46 (2024), pp. 1-20
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015057020
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Back to where it started? : do expanded auditor's reports become sticky, generic and boilerplate over time?
Seebeck, Andreas - In: International journal of auditing : IJA 28 (2024) 3, pp. 536-561
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014635133
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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, ebvufind01.dmz1.zbw.eu/10015060758
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Auditor's reporting in the Dutch market of public interest entities : exploring new developments in a diverse market
Woudenberg, Jan; Hel, Lisette E. C. J. M. van der; … - In: Accounting in Europe 18 (2021) 2, pp. 249-273
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012597186
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A high-dimensional approach to predicting audit opinions
Saeedi, Ali - In: Applied economics 55 (2023) 33, pp. 3807-3832
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014299226
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The effect of political connections on firms' auditor choice decisions and audit opinions : evidence from Egypt
Tantawy, Soad Moussa; Moussa, Tantawy - In: Asian review of accounting 31 (2023) 3, pp. 414-436
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014315714
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Workload stress and conservatism: an audit perspective
Suhardianto, Novrys; Leung, Sidney C. M. - In: Cogent business & management 7 (2020) 1, pp. 1-19
Current literature on audit workload stress suggests that the pressure may adversely affect audit quality. However, compromised audit quality would attract regulatory enforcement and costly reputation loss. Therefore, it is crucial to explore the association between audit workload and audit...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012624066
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The role of key audit matters in assessing auditor liability: evidence from auditor and non-auditor evaluators
Thanyawee Pratoomsuwan; Yolrabil, Orapan - In: Asian journal of business and accounting : AJBA 13 (2020) 1, pp. 35-64
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012257580
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Auditors’ Propensity and Accuracy in Issuing Going-Concern Modified Audit Opinions for Charities
Yang, Yitang (Jenny) - 2020
This paper identifies the factors which impact auditors' propensity to issue going concern modified audit opinions (GCOs) and examines their accuracy in issuing such opinions for charities by comparing with two outcomes, cancellation of ABN status and the revoking of operating status on the ACNC...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012823090
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The IAPC's International Auditing Guidelines and its Controversial IAG 13 on the Auditor's Report
Zeff, Stephen A. - 2020
This paper is a historical account of the founding, organization and early operation of the International Auditing Practices Committee (IAPC), which was one of the committees of the International Federation of Accountants (IFAC), from 1978 to 1991. It examines the debates and disagreements...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014094486
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Auditor, Client, and Investor Consequences of the Enhanced Auditor's Report
Al-mulla, Mazen - 2019
This study examines the impact of the enhanced auditor's report (ISA 701) in New Zealand on audit effort (audit fees and audit delay); audit quality (absolute abnormal accruals); client disclosures (inventory) and investors (value relevance). ISA 701 requiries an enhanced auditor's report. A...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012899528
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Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?
Berglund, Nathan R. - 2019
There is a maintained assumption within the accounting literature that client bankruptcies preceded by clean audit opinions (Type II GCO errors) damage an auditor's reputation. Consistent with this view, the PCAOB proposes that stakeholders may use Type II GCO errors as indicators of low audit...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012864239
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The information content of audit opinion for users of financial statements
Crucean, Andreea Claudia - In: Oradea journal of business and economics 4 (2019) 2, pp. 91-101
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012422574
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Investor reaction to auditors' going concern emphasis of matter : evidence from a natural experiment
Bédard, Jean; Brousseau, Carl; Vanstraelen, Ann - In: Auditing : a journal of practice & theory 38 (2019) 2, pp. 27-55
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012056559
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Corporate innovation and the auditor's assessment of going concern
Guo, Feng; Masli, Adi; Xu, Yang; Zhang, Joseph H. - In: Accounting horizons : a quarterly publication of the … 36 (2022) 4, pp. 27-45
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013531835
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Effect of auditor rotation violation on audit opinions and audit fees : evidence from China
Zhang, Xuehua; Yan, Huanmin; Hu, Fang; Wang, Hongjian; … - In: Research in international business and finance 62 (2022), pp. 1-21
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014247872
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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, ebvufind01.dmz1.zbw.eu/10013184305
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Auditors' propensity and accuracy in issuing going-concern modified audit opinions for charities
Yang, Yitang; Simnett, Roger; Carson, Elizabeth - In: Accounting and finance 62 (2022), pp. 1273-1306
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013187785
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Perceptions of accounting quality in the new IFRS framework : an empirical study
Himanshu; Jatinder P. Singh - In: International journal of business excellence : IJBEX 26 (2022) 3, pp. 342-369
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013198291
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Assessing the Impact of the New Auditor's Report
Li, Hong (Alice) - 2018
Changes to the auditor's report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This study investigates the impact of audit reporting changes on audit quality and audit fees in the New...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012927947
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Consequences of Adopting an Expanded Auditor's Report in the United Kingdom
Gutierrez, Elizabeth F. - 2018
The United Kingdom has recently required an expanded auditor's report for large public companies. We investigate whether this requirement is associated with an increase in the decision usefulness of the auditor's report and whether it has indirect consequences on audit fees and quality. Our...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012936429
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Financial crisis and corporate failure : the going concern assumption findings from Athens stock exchange
Gkouma, Olympia; Filos, John; Chytis, Evangelos - In: Journal of risk & control 5 (2018) 1, pp. 141-170
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012229149
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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, ebvufind01.dmz1.zbw.eu/10012703019
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Investor sentiment and audit opinion shopping
Amin, Keval; Eshleman, Dan; Guo, Peng - In: Auditing : a journal of practice & theory 40 (2021) 3, pp. 1-26
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012625751
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The process of identifying and reporting CAMs : early evidence
Daugherty, Brian E.; Dickins, Denise; Pitman, Marshall K.; … - In: International journal of disclosure and governance 18 (2021) 1, pp. 16-23
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012487802
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The Impact of Bankruptcy Prediction, Company's Financial Condition, Previous Year Audit Opinion, Firm Size and Audit Tenure Towards Auditor's Going Concern Opinion
Kurnia, Ratnawati - 2017
Objective - The auditor is responsible for obtaining sufficient audit evidence about the accuracy and proper use of the going concern assumption from the company's management through its financial statements. These evidence are used for the purpose of deciding whether there are material...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012952418
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Secrecy Culture and Audit Opinion : Some International Evidence
Chen, Theodore TY - 2017
We examine whether and how auditors respond to audit risks arising from secrecy culture when making audit opinions decisions. Using a sample of international Big N auditors from 33 countries, we find strong and robust evidence that auditors are more likely to issue modified audit opinions to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012968799
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Going Concern and Audit Opinion of Nigerian Banking Industry
Salawu, Rafiu Oyesola - 2017
This paper investigates the relationship between going concern and audit opinion of banks in Nigeria using financial ratio between 2007 and 2012. The study employed secondary source data collection obtained from published financial statements of selected banks and the Factbooks of Nigerian Stock...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012949158
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011940867
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The Illusion of Insight in an Extended Auditor's Report
Pakaluk, Michael - 2017
KPMG's discussion of Bribery and Corruption as a Key Audit Matter (KAM) in the Extended Auditor's Reports (EAR) of Rolls-Royce for 2013-2015 is examined as implying limitations on EARs in general. The KAM for Bribery and Corruption was apparently written in view of the company's legal interests...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012960862
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The Effect of External Auditor's Report on the Credit Decision for Yemeni Banks
Salim, Akari - 2016
The purpose of this study was to examine the effect of external auditor's report on credit decision in Yemen banks to identify if the type of audit report affects credit decision. To empirically study our problem, we collected forty (40) cases actual investment credit from eight banks Yemenis...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012984251
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011551941
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011532615
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Haftung des Abschlussprüfers gegenüber Kapitalanlegern für unrichtigen Bestätigungsvermerk
Walden, Daniel - In: Der Betrieb 73 (2020) 22, pp. 1167-1168
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012242574
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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, ebvufind01.dmz1.zbw.eu/10012421941
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012501732
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012305493
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Accounting by Searchmachine
Bhicknapahari, Sikander von - In: Treuhand und Revision : Jahrbuch ... (2020), pp. 64-81
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014493819
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The readability of international illustration of auditor's report : an advanced reflection on the compromise between normative principles and linguistic requirements
Fakhfakh, Mondher - In: Journal of economics, finance & administrative science 20 (2015) 38, pp. 21-29
The independent auditors periodically publish reports that summarize the audit results. These reports reinforce the financial communication and reliability of accounting information. International Standards on Auditing (ISA) determine the content of audit reports and the quality of audit...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011873011
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Identification of Auditor's Report Qualifications : An Empirical Analysis for Slovenia
Zdolšek, Daniel - 2015
An auditor's report qualifies a company's financial statements if the management's representation of the company's financial affairs is not in accordance with nationally generally accepted accounting pronouncements. The present research studies the qualification of auditors' reports in relation...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013013717
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