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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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Are Voluntary Internal Controls-Related Audit Report Disclosures Informative in IPOs?
Czerney, Keith - 2015
does not extend to internal control effectiveness. Given auditors' limited ability to distinguish financial reporting … tasked with reforming the audit reporting model, and legislators who recently passed Title I of the Jumpstart Our Business … Startups Act that exempts qualifying IPO companies from Section 404(b) reporting requirements for up to five years …
Persistent link: https://www.econbiz.de/10013015490
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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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The effect of auditor reporting choice and audit committee oversight on management financial disclosures
Fuller, Stephen H.; Joe, Jennifer R.; Luippold, Benjamin L. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 239-274
Persistent link: https://www.econbiz.de/10012703019
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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 benchmarking of client disclosures
Drake, Michael S.; Lamoreaux, Phillip T.; Quinn, Phillip J. - In: Review of accounting studies 24 (2019) 2, pp. 393-425
Persistent link: https://www.econbiz.de/10012098998
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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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A study of key audit matters disclosure
Li, Hui - In: Modern economy 11 (2020) 2, pp. 399-406
Persistent link: https://www.econbiz.de/10012424537
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Disclosure of tax-related critical audit matters and tax-related outcomes
Drake, Katharine D.; Goldman, Nathan C.; Lusch, Stephen J. - In: Contemporary accounting research : the journal of the … 41 (2024) 2, pp. 719-747
Persistent link: https://www.econbiz.de/10014560269
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Disclosure of auditor risk assessments in expanded audit reports
Dwyer, Karen-Ann M.; Brennan, Niamh; Kirwan, Collette - In: Journal of applied accounting research 25 (2024) 1, pp. 1-23
Persistent link: https://www.econbiz.de/10014505964