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Auditor, client and investor consequences of the enhanced auditor's report
Al-mulla, Mazen; Bradbury, Michael E. - In: International journal of auditing : IJA 26 (2022) 2, pp. 134-150
Persistent link: https://www.econbiz.de/10013184305
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Audit digitalization and its consequences on the audit expectation gap : a critical perspective
Fotoh, Lazarus Elad; Lorentzon, Johan Ingemar - In: Accounting horizons : a quarterly publication of the … 37 (2023) 1, pp. 43-69
Persistent link: https://www.econbiz.de/10014314677
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The effect of social capital on auditor's performance
Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of risk and financial management : JRFM 16 (2023) 2, pp. 1-22
illustrated that social capital positively correlates with auditor performance and Audit report quality. In other words, social … capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …, society’s influential assets, social capital, and audit report quality strongly influence the auditor’s performance. The …
Persistent link: https://www.econbiz.de/10014305665
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Internal auditing
1990-: Carrollton, TX : Thomson Reuters; früher: … - Nachgewiesen 5.1990 -
Persistent link: https://www.econbiz.de/10000495167
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Financial restatement database
Sarbanes, Paul (contributor) - 2006
Persistent link: https://www.econbiz.de/10003461103
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Do firms become more conservative after financial restatements?
Huang, Rongbing; Shangguan, Zhaoyun; Vasudevan, Gopala - In: International journal of accounting and finance 1 (2008/09) 4, pp. 375-394
Persistent link: https://www.econbiz.de/10003920068
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Has Sarbanes-Oxley Act curtailed the growth in auditor compensation or just changed its composition? : a look at more recent evidence
Pandit, Ganesh M.; Rubenfield, Allen - In: International journal of disclosure and governance 8 (2011) 1, pp. 31-42
Persistent link: https://www.econbiz.de/10009153520