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A review on the evolution of the definitions of materiality

Chong, H. Gin - In: International Journal of Economics and Accounting 6 (2015) 1, pp. 15-32

This paper reviews the accounting and auditing definitions on materiality. The International Standard of Auditing (ISA …) 320 'Materiality in planning and performing an audit' defines performance materiality as "the amount or amounts set by the … auditor at less than materiality for the financial statements as a whole to reduce to an appropriately low level the …

Persistent link: https://www.econbiz.de/10011266477

Auditor choice and institutional investor characteristics after the Enron scandal in the French context

Azibi, Jamel; Tondeur, Hubert; Rajhi, Mohamed Tahar - In: International Journal of Economics and Accounting 2 (2011) 1, pp. 32-52

This study examines the association between the quality of audit and the characteristics of institutional investors, using French data. After the Enron scandal, the perception of the Big 4 by French institutional investors changed. Our first hypothesis focuses on the relation between French...

Persistent link: https://www.econbiz.de/10009352562

The impact of audit committee existence and characteristics on auditor auditee negotiation outcomes: an empirical study in the Tunisian context

Sahnoun, Manel Hadriche - In: International Journal of Economics and Accounting 2 (2011) 1, pp. 100-115

auditees than smaller audit firms. This study has important implications on the auditing profession and regulators in Tunisia …

Persistent link: https://www.econbiz.de/10009352576

Internal auditors' perception about their role in risk management audit in Egyptian banking sector

Ismail, Tariq H. - In: International Journal of Economics and Accounting 3 (2012) 2, pp. 196-220

regarding other factors on risk-management auditing, where it uses surveys from internal auditors working in banks to test its …

Persistent link: https://www.econbiz.de/10010669436

Internet financial reporting, quality of information and auditor's responsibility in Egypt

Amin, Hala M.G.; Mohamed, Ehab K.A. - In: International Journal of Economics and Accounting 3 (2012) 3/4, pp. 276-294

The internet has been increasingly used for corporate dissemination of information, including providing annual reports on the internet. While the use of the internet for the communication of financial information has several benefits, there is little doubt it raises a variety of challenging...

Persistent link: https://www.econbiz.de/10010669446

On the road to financial Shangri-La - what happened?

Sporkin, Stanley - In: International Journal of Economics and Accounting 4 (2013) 1, pp. 22-25

It has been several decades since I served as an Enforcement Director at the SEC, however, the recent turmoil in the financial markets that led to a worldwide recession bear an uncanny resemblance to events in times long gone. The unchecked excesses of bankers and corporate executives today are...

Persistent link: https://www.econbiz.de/10010669455

Backdating: defining the role of auditors and corporate governance in a post SOX environment

Scarpino, Andrea - In: International Journal of Economics and Accounting 5 (2014) 2, pp. 116-125

This paper examines the implications of Sarbanes-Oxley on stock option backdating. The focus of this research analyses previous literature both pre- and post-Sarbanes-Oxley. As the literature presents, before SOX was implemented, the reporting lag for grant filings increased the degree of...

Persistent link: https://www.econbiz.de/10010797719

On the information content of audit opinion: evidence from the Tunisian Stock Exchange

Ghorbel, Faten Hakim; Omri, Mohamed Ali - In: International Journal of Economics and Accounting 4 (2013) 2, pp. 155-168

This study investigates the effect of modified audit opinions on the emerging Tunisian Stock Market. The empirical association between qualified audit opinion and stock market reaction has been studied extensively in the accounting literature and reported mixed results. By using the cumulative...

Persistent link: https://www.econbiz.de/10010678253

Examining financial statement fraud: causes, warning signs, and the future

Hannink, Laura - In: International Journal of Economics and Accounting 4 (2013) 3, pp. 282-296

For the world, 2002 was a big year for financial fraud. Bankruptcy followed bankruptcy starting with Enron succeeded by Tyco and WorldCom. While there are many different types of fraud, financial statement fraud represents the largest amount of dollar loss to fraudulent activities. With revenue...

Persistent link: https://www.econbiz.de/10010686188

Auditor independence: a review of literature

Austin, Emmanuel; Herath, Siriyama Kanthi - In: International Journal of Economics and Accounting 5 (2014) 1, pp. 62-74

Independence is one of the most important attributes of the accounting profession. The auditor independence is measured by how honest an auditor is in reporting the material misstatements found in the financial statements by managers. The auditor maintains his/her independence by not having any...

Persistent link: https://www.econbiz.de/10010772533