Search Results - subject:"Auditor’s report"

Value relevance of board attributes : the mediating role of key audit matter

Romlah Jaffar; Abu, Nor Asyiqin; Mohamat Sabri Hassan; … - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-21

The presence of board members with good governance attributes is value-relevant since it influences investors' investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters (KAMs). KAM disclosure provides...

Persistent link: https://www.econbiz.de/10014279900

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/10012257580

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/10012487802

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/10012422574

Independent Auditor’s Report: Messages Conveyed and Implications

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

audit process. The auditor?s report is the only aspect of the work of auditor that can be available to the public. Thus … report. Differences in perceptions of the meaning of the auditor?s report may exist between the auditors and users. Users may … address the meaning and implication of the audit report in addition to a discussion of the messages perceived from the auditor?s …

Persistent link: https://www.econbiz.de/10011152688

THE MEASUREMENT OF COMPLIANCE WITH INTERNATIONAL ISA700: THE CASE OF AUDIT REPORTS PUBLISHED BY THE BIG ACCOUNTING FIRMS IN TUNISIA

Pucheta, María Consuelo; Fakhfakh, Mondher - Instituto Valenciano de Investigaciones Económicas (IVIE) - 2005

This article examines the form and content of auditor¿s report published by Tunisian auditors who represent …

Persistent link: https://www.econbiz.de/10005731255

Comments on the New Dimension of Professional Liability of Auditing Companies

Molín, Jan - In: Český finanční a účetní časopis 2012 (2012) 4, pp. 43-59

This paper discusses the criminal liability of auditing companies which came into force in the legal system of the Czech Republic on 1 January 2012. It explains new principles of legal regulation concerning criminal liability of corporations and actions against them and it goes on to apply these...

Persistent link: https://www.econbiz.de/10011194808

The relevance of financial information and contents of the new audit report for lending decisions of commercial banks

Trpeska, Marina; Atanasovski, Atanasko; Bozinovska … - In: Journal of accounting & management information systems … 16 (2017) 4, pp. 455-471

cash flows. All loan officers gave high importance to the information found in existent auditor’s report format regardless …

Persistent link: https://www.econbiz.de/10011815071

The incremental information content of audit opinion

Tahinakis, Panayiotis; Samarinas, Michalis - In: Journal of Applied Accounting Research 17 (2016) 2, pp. 139-169

Purpose – The purpose of this paper is to examine the incremental information content of audit opinion while considering opinion determinants, such as auditor and auditee size, or a firm’s financial state. Design/methodology/approach – A market valuation model is employed using US firm...

Persistent link: https://www.econbiz.de/10014837901