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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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Do Audit Report Disclosures Lead to Increased Liability Exposure? An Investigation of Jurors’ Consideration of Auditors’ Disclosure of Significant Deficiencies in Internal Control...
Alderman, Jillian - 2015
Proposals for increased transparency and disclosure within audit reports are consistently met with conflict. Some … proposing a requirement for increased disclosure within the audit report on financial statements. This study proposes a similar … disclosure level (disclosed/not disclosed) and the auditability of the significant deficiency in controls (less auditable …
Persistent link: https://www.econbiz.de/10013025361
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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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Abnormal disclosure tone and going concern modified audit reports
Hossain, Mahmud; Raghunandan, Kannan; Rama, Dasaratha V. - In: Journal of accounting and public policy 39 (2020) 4, pp. 1-16
Persistent link: https://www.econbiz.de/10012296752
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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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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
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Transparency report disclosure practices of large- and medium-sized audit firms in South Africa
Smith, Rozanne J.; Marx, Ben - In: Journal of economic and financial sciences : JEF 14 (2021) 1, pp. 1-14
Persistent link: https://www.econbiz.de/10013363190
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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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Intellectual capital disclosure : the Greek case
Manolopoulou, Eirini; Tzelepis, Dimitris - In: International journal of learning and intellectual … 11 (2014) 1, pp. 33-51
Persistent link: https://www.econbiz.de/10010361815
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An empirical study on the determinants of information disclosure of Malaysian non-profit organizations
Zainon, S.; Atan, R.; Wah, Y. Bee - In: Asian review of accounting 22 (2014) 1, pp. 35-55
Persistent link: https://www.econbiz.de/10010377038