This study addresses two potential ways of communicating an exclusion from a statutory audit of narratives, as recently proposed by auditors: (1) an explicit label at the page margin and (2) an appendix to the auditor's report referencing unaudited information. We conduct an eye-tracking...

In the last decades, regulators around the world have increasingly mandated stricter assurance requirements for interim reporting. In several countries, firms must have their interim financial statements reviewed by an external auditor. However, there is little evidence to indicate whether...

This study provides the first comprehensive literature review on interim reporting based on 112 papers published between 1961 and 2020. The review focuses on both the firm-specific consequences (capital market-based and real effects) and externalities of interim reporting. We analyze three...

L'IASB est en train d'élaborer des normes comptables internationales (IFRS) pour les PME, basées sur les IFRS existantes. Or, les IFRS émises jusqu'à présent ciblent seulement les grandes entreprises (cotées) et leur situation. Par contre, le point de vue des PME en la matière a été...