Search Results - subject_exact:"Auditor's report"

The relationship between earnings management and audit opinion

Dang Ngoc Hung; Tran Manh Dung - 2025

This study is conducted to investigate the relationship between earnings management (EM), audit quality (AQ) and qualified opinion of financial statements (AO) of listed firms on Vietnam Stock Exchange. Data were collected from 499 listed firms from 2018 to 2020 with 1,497 observations, of which...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611277

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 - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014532552

Using International Standard No. 530 to improve information in auditors' reports

Al Shanti, Ayman Mohammad; Al Natour, Abdul Rahman; … - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014340139

Engagement partner identification format and audit quality

Bédard, Jean; Brousseau, Carl; Sirois, Louis-Philippe - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014468796

Errors in the auditor's report : a teaching case

Brasel, Kelsey R.; Draeger, Michelle A.; Rapley, Eric T. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015135021

Audit regulation and auditors’ behaviour: the impact of auditor tenure disclosure on audit quality

Castillo-Merino, David; García Blandón, Josep; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016076259

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 - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014525010

Going-Concern-Modifizierung des Bestätigungsvermerks – Eine kritische Analyse der Einflussfaktoren und Konsequenzen

Behne, Niklas - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014528951

The effect of social capital on auditor's performance

Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - 2023

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://ebvufind01.dmz1.zbw.eu/10014305665

Corporate violations and audit opinions : warning effect or uncovering effect?

Qi, Wenping; Bi, Yongqi; Chen, Weixue; Wang, Dianpeng; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015372172

Key audit matters' tone and audit opinions : genuine or strategic disclosure

Duan, Mingli; Huang, Rongbing - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609391

When are going concern audit opinions more informative? : an analysis of auditor reasons and ex post accuracy

Desai, Vikram; Kim, Joung W.; Beck, Allison Kristina; … - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015611738

Do auditors favor clients with government favoritism?

Xuan, Yang; Yin, Xingqiang; Zhang, Joseph H. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015057020

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

Ummi Junaidda Binti Hashim; Norsiah Ahmad - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015060758

Back to where it started? : do expanded auditor's reports become sticky, generic and boilerplate over time?

Seebeck, Andreas - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014635133

Regulatory investigations, media coverage, and audit opinions

Li, Xuelian; Dong, Liang; Kot, Hung Wan; Liu, Morris Ming - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015065727

Political turnover and audit opinion : evidence from China

He, Ku; Pan, Xiaofei; Tian, Yunlin; Wu, Yanling - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015135163

Expanded auditor's reports and voluntary disclosure

Huang, Wenxuan; Xu, Weidong; Li, Donghui; Liu, … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015453892

Societal trust and modified audit opinions : international evidence

Rezaee, Zabihollah; Yang, Donghe; Zhou, Gaoguang; Zhou, Jing - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015550136

Auditors' response to controlling shareholders' share pledging : evidence from audit opinions and audit fees

Chan, K. Hung; Jiang, Ellen Jin; Mo, Phyllis Lai Lan; … - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015484302

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; … - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012597186

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://ebvufind01.dmz1.zbw.eu/10014094486

Auditors' propensity and accuracy in issuing going-concern modified audit opinions for charities

Yang, Yitang; Simnett, Roger; Carson, Elizabeth - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013187785

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Auditors’ Propensity and Accuracy in Issuing Going-Concern Modified Audit Opinions for Charities

Yang, Yitang (Jenny) - 2020

Book / Working Paper

Workload stress and conservatism: an audit perspective

Suhardianto, Novrys; Leung, Sidney C. M. - 2020

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://ebvufind01.dmz1.zbw.eu/10012624066

The role of key audit matters in assessing auditor liability: evidence from auditor and non-auditor evaluators

Thanyawee Pratoomsuwan; Yolrabil, Orapan - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012257580

The effect of political connections on firms' auditor choice decisions and audit opinions : evidence from Egypt

Tantawy, Soad Moussa; Moussa, Tantawy - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014315714

A high-dimensional approach to predicting audit opinions

Saeedi, Ali - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014299226

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

Al-mulla, Mazen; Bradbury, Michael E. - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013184305

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Auditor, Client, and Investor Consequences of the Enhanced Auditor's Report

Al-mulla, Mazen - 2019

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10012864239

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Do Client Bankruptcies Preceded by Clean Audit Opinions Damage Auditor Reputation?

Berglund, Nathan R. - 2019

Book / Working Paper

The information content of audit opinion for users of financial statements

Crucean, Andreea Claudia - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012422574

Investor reaction to auditors' going concern emphasis of matter : evidence from a natural experiment

Bédard, Jean; Brousseau, Carl; Vanstraelen, Ann - 2019

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012056559

Perceptions of accounting quality in the new IFRS framework : an empirical study

Himanshu; Jatinder P. Singh - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013198291

Corporate innovation and the auditor's assessment of going concern

Guo, Feng; Masli, Adi; Xu, Yang; Zhang, Joseph H. - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013531835

Effect of auditor rotation violation on audit opinions and audit fees : evidence from China

Zhang, Xuehua; Yan, Huanmin; Hu, Fang; Wang, Hongjian; … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014247872

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://ebvufind01.dmz1.zbw.eu/10012927947

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

Gutierrez, Elizabeth; Minutti-Meza, Miguel; Tatum, Kay W.; … - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011936648

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Consequences of Adopting an Expanded Auditor's Report in the United Kingdom

Gutierrez, Elizabeth F. - 2018

Book / Working Paper

Financial crisis and corporate failure : the going concern assumption findings from Athens stock exchange

Gkouma, Olympia; Filos, John; Chytis, Evangelos - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012229149

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://ebvufind01.dmz1.zbw.eu/10012960862

Going concern and audit opinion of Nigerian banking industry

Salawu, Rafiu Oyesola; Oladejo, Titilayo Moromoke; … - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011885835

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Going Concern and Audit Opinion of Nigerian Banking Industry

Salawu, Rafiu Oyesola - 2017

Book / Working Paper

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://ebvufind01.dmz1.zbw.eu/10012952418

Secrecy culture and audit opinion : some international evidence

Chen, Theodore T. Y.; Zhang, Feida; Zhou, Gaoguang - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011820197

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Secrecy Culture and Audit Opinion : Some International Evidence

Chen, Theodore TY - 2017

Book / Working Paper

Determining the effectiveness of going concern audit opinion by ISA 570

Triani, Ni Nyoman Alit; Satyawan, Made Dudy; Yanthi, … - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011940867

Investor sentiment and audit opinion shopping

Amin, Keval; Eshleman, Dan; Guo, Peng - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012625751

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

Fuller, Stephen H.; Joe, Jennifer R.; Luippold, Benjamin L. - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012703019

The process of identifying and reporting CAMs : early evidence

Daugherty, Brian E.; Dickins, Denise; Pitman, Marshall K.; … - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012487802

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://ebvufind01.dmz1.zbw.eu/10012984251