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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...

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...