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Determinants and quality of audits and reviews of small charities financial statements
Yang, Yitang; Simnett, Roger - In: International journal of auditing : IJA 27 (2023) 4, pp. 220-240
Persistent link: https://www.econbiz.de/10014427759
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The effect of audit committee industry expertise on monitoring the financial reporting process
Cohen, Jeffrey R.; Hoitash, Udi; Krishnamoorthy, Ganesh; … - In: The accounting review : a publication of the American … 89 (2014) 1, pp. 243-273
Persistent link: https://www.econbiz.de/10010256761
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Investors', auditors', and lenders' understanding of the message conveyed by the Standard Audit Report on the financial statements
Asare, Stephen Kwaku; Wright, Arnold - In: Accounting horizons : a quarterly publication of the … 26 (2012) 2, pp. 193-217-159
Persistent link: https://www.econbiz.de/10009568370
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The Effect of Type of Internal Control Report on Users' Confidence in the Accompanying Financial Statement Audit Report
Asare, Stephen Kwaku - 2012
We develop and test a model that links internal control over financial reporting (ICOFR) disclosures to users' confidence in the standard audit report (SAR) on the financial statements. The model suggests that users' confidence in the SAR is determined by the consistency of the message conveyed...
Persistent link: https://www.econbiz.de/10013116097