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Errors in Audited Financial Statements and Restatement – Evidence from Brazil

Imoniana, Joshua Onome - 2012

The main objective of this study was to analyze the pattern of accounting events that signals error in audited financial statements and resulted in restatement in Brazil during the periods of 2000-2009. The study which is characterized as interpretative, borrows a leaf from the contexts studied...

Persistent link: https://www.econbiz.de/10013101036

Do Going Concern Audit Reports Protect Auditors from Litigation? A Simultaneous Equations Approach

Kaplan, Steven E. - 2012

Audit researchers have a longstanding interest in understanding whether issuing a going concern report to financially stressed clients protects auditors from litigation. An endogeneity issue arises, in that litigation risk affects the going concern decision and the going concern decision impacts...

Persistent link: https://www.econbiz.de/10013101839

Digital Auditing

Moreno, Elisa - 2014

This paper summarizes the Statement on Auditing Standards (SAS) No. 106 – Audit Evidence. It extends the importance on why the financial statements should be fairly stated and in conformity, in all material respects, with Generally Accepted Accounting Principles (GAAP). Also, extends why audit...

Persistent link: https://www.econbiz.de/10013066158

Are Voluntary Internal Controls-Related Audit Report Disclosures Informative in IPOs?

Czerney, Keith - 2015

Initial public offering (IPO) companies are exempt from Section 404 of the Sarbanes-Oxley Act of 2002, leaving investors to assess the quality of an IPO company's internal controls, which affect the quality of management-provided financial information, without an opinion on internal controls...

Persistent link: https://www.econbiz.de/10013015490

Audit Firm Reputation Versus Auditor Capability : Their Effect on Audit Quality in Indonesia

Rudyanto, Astrid - 2018

Objective –The emergence of the ASEAN Single Window has triggered the need for higher audit quality in ASEAN countries, including Indonesia. A recent study conducted in Indonesia reveals that the reputation of auditing firms, as rated by clients and users, and auditor's competence, as rated by...

Persistent link: https://www.econbiz.de/10012926688

Corporate Governance and Financial Ratios Effect on Audit Report Lag

Firnanti, Friska - 2020

audit committee characteristics, specifically size, meetings, independence and expertise has an influence on audit report … independence, audit committee size, firm size and profitability all have an influence on audit report lag. Meanwhile, audit … committee independence, audit committee expertise, and leverage have no influence on audit report lag …

Persistent link: https://www.econbiz.de/10012839238

Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements

Omer, Thomas C. - 2019

This study examines the effect of audit committee connectedness through director networks on financial reporting quality, specifically the misstatement of annual financial statements. Using network analysis, we examine multiple dimensions of connectedness and find that, after controlling for...

Persistent link: https://www.econbiz.de/10012905057

Internal Audit Competency Changes in Response to Financial Reporting Quality Failures

Reville, Melissa - 2019

Limited data availability on the internal audit function (IAF) has constrained research on the topic. This study uses unique, manually collected data from LinkedIn on internal audit personnel that overcomes certain limitations of previous survey-based data. Using this longitudinal data, we test...

Persistent link: https://www.econbiz.de/10012898518

Opening up the ‘Black Box’ of Audit Firms : The Effects of Audit Partner Ownership on Audit Adjustments

Lennox, Clive S. - 2020

Audit firms need to provide high quality audits but they also need to please their clients. We argue that these conflicting incentives become manifest when comparing the incentive effects of equity ownership on engagement quality (EQ) reviewers and audit engagement partners. We predict that EQ...

Persistent link: https://www.econbiz.de/10012824024

Effect of Creative Accounting on Audit Risk and Audit Failure in Nigeria : The Auditor’s Perspective

Abiahu, Mary-Fidelis Chidoziem - 2019

The study examined the effect of creative accounting on audit risk and audit failure amongst practicing auditors in the South-eastern geopolitical zone of Nigeria. The study employed survey research design using Chi-square to analyze data from questionnaires issued to 115 respondents among 4...

Persistent link: https://www.econbiz.de/10012860732

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