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Challenges in auditing income taxes in the IFRS environment : the Czech Republic case
Vácha, Petr - In: European financial and accounting journal : EFAJ 9 (2014) 4, pp. 45-58
challenges connected with the deferred tax, effective tax rate testing or using the auditor’s expert for the audit procedures …
Persistent link: https://www.econbiz.de/10011470696
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Does the auditor have a direct influence on the financial statement quality?
Dolgikh, Tatiana - In: European financial and accounting journal : EFAJ 12 (2017) 2, pp. 73-90
In the modern process of globalization, IFRS standards are widely used in the financial world, Russian Federation is one of these examples. The application of IFRS in Russian Federation first began in the early 90-ies of the twentieth century. During IFRS adoption many companies were involved in...
Persistent link: https://www.econbiz.de/10011707155
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Auditor lobbying on accounting standards
Allen, Abigail; Ramanna, Karthik; Roychowdhury, Sugata - 2014 - This draft: December 22, 2014
We examine how Big N auditors' changing incentives impact their comment-letter lobbying on U.S. GAAP over the first thirty-four years of the FASB (1973-2006). In particular, we focus on the influence of auditors' lobbying incentives arising from two basic factors: managing expected litigation...
Persistent link: https://www.econbiz.de/10010484998
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Auditor's industry specialization and disclosure quality of IAS No. 39-related accounts
Chiang, Hsiang-Tsai; Lin, Shu-Lin - In: Journal of applied finance & banking 2 (2012) 2, pp. 59-98
Following International Accounting Standards (IAS) No. 39, Taiwan implemented the No. 34 and No. 36 Statement of Financial Accounting Standards (SFAS) that regulate the measurement and disclosure of financial instruments, respectively. Both IAS and Taiwan SFAS allowed companies to reclassifyʺ...
Persistent link: https://www.econbiz.de/10009539634
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Do goodwill impairments affect audit opinions? : evidence from China
He, Ziye; Chen, Dong; Tang, Jianxin - In: China journal of accounting research : CJAR 14 (2021) 2, pp. 151-182
information risks of goodwill impairments and express their concerns about financial reporting quality in their audit opinions … impairments and the type of audit opinion received in the same financial period. Our findings are as follows. First, the … between goodwill impairments and modified audit opinions is driven primarily by earnings management risks. Third, this …
Persistent link: https://www.econbiz.de/10012582454
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Do PCAOB Inspections of Foreign Auditors Improve Global Financial Reporting Comparability?
Ege, Matthew - 2019
affect global financial reporting comparability. Foreign auditors may adjust audit methodologies to address PCAOB inspection …. The effects exist both within and across global audit networks and are dampened after local audit regulators begin … inspection programs. Overall, our evidence suggests that the PCAOB international inspection program affects audit methodologies …
Persistent link: https://www.econbiz.de/10012859795
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Auditing Fair Value : Security-Level Evidence on Auditor Expertise
Berfeld, Natalie - 2019
In this paper, I study whether and how auditors develop domain-specific expertise in auditing difficult-to-audit fair …
Persistent link: https://www.econbiz.de/10012863597
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Conditional conservatism under mandatory IFRS around the world : An examination of institutional quality and Big 4 audits
Jarva, Henry - 2020
Using a large sample of firms that report under mandatory IFRS from 51 countries, this study examines the association between conditional conservatism, institutional quality, and Big 4 audits. We hypothesize and find that the degree of conditional conservatism is higher in countries with better...
Persistent link: https://www.econbiz.de/10012845885
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Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values
Griffith, Emily E. - 2017
related to specialists' involvement suggest specialists do not always improve audit quality. I interviewed 28 audit partners … in audits of fair values and how specialists' involvement affects audit quality. I find that while valuation specialists … conform to the prevailing audit team view. This puts audit quality at risk. I apply Giddens' (1990, 1991) theory of trust in …
Persistent link: https://www.econbiz.de/10012973036
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Government Quality, Auditor Choice and Adoption of IFRS : A Cross Country Analysis
Houqe, Noor - 2017
We examine the association between country-level government quality and firms' choice of external auditors. We use a firm's choice of a Big 4 auditor as a proxy for the demand for high-quality financial reporting. Using a cross-sectional sample of 142,193 firm-year observations from 46 countries...
Persistent link: https://www.econbiz.de/10012975335