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Sustainability policy disclosure, international financial reporting standards adoption, and audit report lag among listed Nigerian firms

Ologun, Olubunmi Veronica; Dandago, Kabiru Isa - In: African journal of business and economic research : AJBER 18 (2023) 1, pp. 73-94

Persistent link: https://www.econbiz.de/10014555780

Determinants of the strength of auditing and reporting standards : a cross-country study

Boolaky, Pran Krishansing; Krishnamurti, Chandrasekhar; … - In: Australasian accounting business and finance journal : AABF 7 (2013) 4, pp. 17-36

Persistent link: https://www.econbiz.de/10010248446

The nexus between reducing audit report lags and divining integrated financial report governance disclosures : should ASE directives be more conspicuous?

Hamdallah, Madher E.; Srouji, Anan F.; Abed, Suzan R. - In: Afro-Asian Journal of Finance and Accounting : AAJFA 11 (2021) 1, pp. 81-103

Persistent link: https://www.econbiz.de/10012503935

Goodwill impairment and key audit matters

Fronteira, Ines; Morais, Ana; Pinto, Inês - In: Cogent business & management 10 (2023) 2, pp. 1-17

The main goal of this paper is to analyze the factors that influence the auditor's decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors' disclosure of a goodwill impairment as a KAM. Our...

Persistent link: https://www.econbiz.de/10014505095