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Risk disclosure preceding negative outcomes : the effects of reporting critical audit matters on judgments of auditor liability
Brasel, Kelsey; Doxey, Marcus M.; Grenier, Jonathan H.; … - In: The accounting review : a publication of the American … 91 (2016) 5, pp. 1345-1362
Persistent link: https://www.econbiz.de/10011562608
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Auditor, client and investor consequences of the enhanced auditor's report
Al-mulla, Mazen; Bradbury, Michael E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 134-150
Persistent link: https://www.econbiz.de/10013184305
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Auditor type and IAS 1 compliance nexus : do size and industry effects matter?
Appiah, Kingsley Opoku; Tetteh, Simon Kofi; Kamil, Rabiatu - In: International journal of accounting and finance 10 (2020) 4, pp. 190-211
Persistent link: https://www.econbiz.de/10012694332
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Cost of debt, corporate disclosure and audit report lag
Jouini, Fathi - In: EuroMed journal of management 2 (2017/2018) 3, pp. 240-253
Persistent link: https://www.econbiz.de/10011937874
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The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Dennis, Sean A.; Griffin, Jeremy B.; Zehms, Karla M. - In: The accounting review : a publication of the American … 94 (2019) 4, pp. 215-243
Persistent link: https://www.econbiz.de/10012118766
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Determinants of voluntary disclosure of internal control weakness in Tunisia
Kharraz, Hamed; Ferchichi, Jihene - In: Corporate ownership & control : international … 14 (2016/2017) 2, pp. 59-68
Persistent link: https://www.econbiz.de/10011778640
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Expectations for sustainability reporting from users, preparers, and the accounting profession
Elkins, Hamilton; Entwistle, Gary; Schmidt, Regan N. - In: International journal of disclosure and governance 21 (2024) 1, pp. 143-164
Persistent link: https://www.econbiz.de/10014511759
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Financial reporting quality of privately held firms : evidence from private corporations versus limited companies
Baik, Bok; Han, Seung-Youb; Kim, Bong Hwan; Oh, Seungbin - In: Asia-Pacific journal of accounting & economics : … 29 (2022) 5, pp. 1184-1207
Persistent link: https://www.econbiz.de/10013415474
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Disclosure quality on Covid-19 of European Banks in half-year and year-end financial statements 2020
Löw, Edgar; Schröder, Michelle Elodie - 2021
disclosure satisfy and there is a lot of room for improvement for the next reporting period. Furthermore, the study provides a … expectations on disclosure regarding the pandemic’s impact in order to meet the objective of the IFRS to provide decision … which banks fulfilled the disclosure expectations communicated by the relevant professional institutions. For this purpose …
Persistent link: https://www.econbiz.de/10012795250
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How does financial-reporting regulation affect market-wide resource allocation?
Breuer, Matthias - 2017
Persistent link: https://www.econbiz.de/10012295548