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Innovation, financial reporting quality, and audit quality
Lobo, Gerald J.; Xie, Yuan; Zhang, Joseph H. - In: Review of quantitative finance and accounting 51 (2018) 3, pp. 719-749
Persistent link: https://www.econbiz.de/10012038388
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The impact of key audit matter (KAM) disclosure in audit reports on stakeholders' reactions : a literature review
Velte, Patrick; Issa, Jakob - In: Problems and perspectives in management : PPM ; … 17 (2019) 3, pp. 323-341
Persistent link: https://www.econbiz.de/10012159114
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Key audit matters : a systematic review
Elmarzouky, Mahmoud; Hussainey, Khaled; Moursi, Tarek … - In: International journal of accounting, auditing and … 20 (2024) 3/4, pp. 319-341
Persistent link: https://www.econbiz.de/10014545185
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Audit quality of autsourced information technology controls
Mazza, Tatiana; Azzali, Stefano; Fornaciari, Luca - In: Managerial auditing journal 29 (2014) 9, pp. 837-862
Persistent link: https://www.econbiz.de/10010436657
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Do audit firm tenure and size moderate changes in financial reporting quality due to mandatory IFRS adoption?
Riccardi, William N. - In: Auditing : a journal of practice & theory 38 (2019) 4, pp. 201-224
Persistent link: https://www.econbiz.de/10012295530
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Business strategy, internal control over financial reporting, and audit reporting quality
Bentley-Goode, Kathleen A.; Newton, Nathan J.; … - In: Auditing : a journal of practice & theory 36 (2017) 4, pp. 49-69
Persistent link: https://www.econbiz.de/10011789827
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Internal control managers' accounting experiences on audit quality : focus on ESG
Kim, Suyon - In: International Journal of Financial Studies : open … 11 (2023) 2, pp. 1-14
The purpose of this research is to investigate whether internal control (IC) managers' experience in accounting influences audit quality, employing a regression analysis by utilizing a novel dataset of Korean firms from 2018 to 2020. According to the findings, IC managers who have a deeper...
Persistent link: https://www.econbiz.de/10014285274
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Audit services and financial reporting quality : the role of accounting expertise auditors
Ur-Rahman, Shujah; Chen, Songsheng; Al-Faryan, Mamdouh … - In: Cogent business & management 10 (2023) 1, pp. 1-25
The effectiveness of the company's financial reporting system depends on the audit's quality. In this context, the current study examines the role of accounting and financial expertise (AFE) auditors for financial reporting quality (FRQ). Since numerous components work together to determine...
Persistent link: https://www.econbiz.de/10014458842
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Blockchain technology adoption and accounting information quality
Fang, Bin; Liu, Xinming; Ma, Chen; Zhuo, Yusang - In: Accounting and finance 63 (2023) 4, pp. 4125-4156
Persistent link: https://www.econbiz.de/10014477056
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Is self-regulated peer review effective at signaling audit quality?
Casterella, Jeffrey R.; Jensen, Kevan L.; Knechel, W. Robert - In: The accounting review : a publication of the American … 84 (2009) 3, pp. 713-735
Persistent link: https://www.econbiz.de/10003860104