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Disclosure of Information in Audit Reports
Jacques, Flávia Verônica - 2016
This study aimed to determine if the level of information included in audit reports was related to the average stock value of companies as listed in the Brazilian capital market. Of 255 companies, 44 financial entities were excluded because they operate in regulatory and competitive environments...
Persistent link: https://www.econbiz.de/10012994680
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Issues with the communication and integrity of auditor reports when financial reporting shifts to an information-centric paradigm
Cohen, Eric E.; Debreceny, Roger; Farewell, Stephanie; … - In: International journal of accounting information systems 15 (2014) 4, pp. 400-422
Persistent link: https://www.econbiz.de/10010432194
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Audit data analytics of unregulated voluntary disclosures and auditing expectations gap
Michael, Amir; Dixon, Robert - In: International journal of disclosure and governance 16 (2019) 4, pp. 188-205
Persistent link: https://www.econbiz.de/10012307247
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Die Komponenten des Geschäftsberichts : Abgrenzung und Prüfung unter besonderer Berücksichtigung des freien Teils
Wenzler, Christian - 1994
Persistent link: https://www.econbiz.de/10013397205
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Complementarity between audited financial reporting and voluntary disclosure : the case of former Andersen clients
Frankel, Richard M.; Kalay, Alon; Sadka, Gil; Zou, Yuan - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 215-238
Persistent link: https://www.econbiz.de/10012703017
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Corporate risk disclosure and key audit matters : the egocentric theory
Elmarzouky, Mahmoud; Hussainey, Khaled; Abdelfattah, Tarek - In: International journal of accounting and information … 30 (2022) 2, pp. 230-251
Persistent link: https://www.econbiz.de/10013343300
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Determinants and consequences of corporate social responsibility disclosure : a survey of extant literature
Ali, Waris; Bekiros, Stelios; Hussain, Nazim; Khan, … - In: Journal of economic surveys 38 (2024) 3, pp. 793-822
Persistent link: https://www.econbiz.de/10014562932
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A tale of two asbestos giants : corporate reports as (auto)biography
Moerman, Lee; Van der Laan, Sandra; Campbell, David - In: Business history 56 (2014) 6, pp. 975-995
Persistent link: https://www.econbiz.de/10010429305
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Corporate reporting on risks : evidence from Spanish companies
Rodríguez Domínguez, Luis; Noguera Gámez, Ligia Carolina - In: Revista de contabilidad : RC-SAR 17 (2014) 2, pp. 116-129
Persistent link: https://www.econbiz.de/10010527270
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Narrative reporting : state of the art and future challenges
Michelon, Giovanna; Trojanowski, Grzegorz; Sealy, Ruth - In: Accounting in Europe 19 (2022) 1, pp. 7-47
Persistent link: https://www.econbiz.de/10013177956