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Barriers to Transferring Accounting and Auditing Research to Standard Setters
Hoang, Kris - 2017
Auditing (accounting) researchers have published over 24,000 (75,000) academic articles (Google Scholar September 2016) using a variety of research methods since 1970. Yet accounting and auditing standard setters and regulators have frequently cited their inability to engage with and utilize...
Persistent link: https://www.econbiz.de/10012961610
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Possible Impact of the Latest International Standard of Auditing 570 on the Rate of Going Concern Opinion Issuance in Malaysia
Osman, Mohammad Noor Hisham - 2019
Auditors are required to issue going concern opinion (GC opinion) to companies that are incapable to continue their operations in the near future. It is very important for auditors to issue the GC opinion properly because such opinion is the only signal from them on the viability of a company....
Persistent link: https://www.econbiz.de/10012866194
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Auditor Reputation Concerns, Legal Liability, and Standards
Rothenberg, Naomi - 2020
the client market to provide high audit effort. A negligence liability rule relies on auditing standards to provide a … incentives, with lower audit effort than without legal liability. If the damage payment is low, noncompliance is less costly …, because with compliance, reputational concerns cause the auditor to provide higher, costly audit effort than the standard. In …
Persistent link: https://www.econbiz.de/10012855966
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Internal Audit Practices and Standards : External and Internal Auditors' Perceptions on Compliance in an Emerging Economy
Hegazy, Mohamed Abdel Aziz - 2016
the Egyptian listed companies' internal audit departments. This paper shows the differences among the external and the …
Persistent link: https://www.econbiz.de/10012984549
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Principles-Based Accounting Standards and Audit Outcomes : Empirical Evidence
Cho, Myojung; Krishnan, Gopal V. - 2021
The purpose of this study is to empirically examine the relations between audit outcomes and accounting standard design … (principles-based vs. rules-based) for US firms. Considering that audit outcomes may vary with audit risk, which may differ under … different accounting standards, we examine and find that audit risk and audit fees are lower when client firms rely more on …
Persistent link: https://www.econbiz.de/10013231802
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The Sound of Silence : What Does a Standard Unqualified Audit Opinion Mean Under the New Going Concern Financial Accounting Standard?
Owens, Joel - 2020
-related critical audit matter (CAM) in the audit report mitigates these adverse effects of the new standard on auditor liability. These …
Persistent link: https://www.econbiz.de/10012849514
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Policy implications of research on non-GAAP reporting
Black, Dirk E.; Christensen, Theodore E. - 2018
Over the past two decades, the regulatory landscape for non-GAAP reporting has evolved significantly. Despite a temporary decline in the frequency of non-GAAP reporting following Regulation G, the incidence of non-GAAP disclosure has continued to increase steadily, leading to a current all-time...
Persistent link: https://www.econbiz.de/10011847846
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The Economics of Setting Auditing Standards
Ye, Minlei; Simunic, Dan A. - 2012
the level of audit effort required by the standards. Vagueness is the uncertainty of audit effort levels that could be …
Persistent link: https://www.econbiz.de/10014183146
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Management systems audit in the annex SL context
Roncea, Cristinel - In: The TQM journal : the international review of … 28 (2016) 5, pp. 786-796
Persistent link: https://www.econbiz.de/10011610911
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What contributes to auditee satisfaction in external ISO 9001 audits?
Lenning, Jan; Gremyr, Ida; Raharjo, Hendry - In: The TQM journal : the international review of … 34 (2022) 6, pp. 1877-1895
Persistent link: https://www.econbiz.de/10014320957