Hussey, Roger; Woolfe, Sarah - In: Managerial Auditing Journal 13 (1998) 8, pp. 448-544
the auditors’ review report. Compares various features of the interim reports of 138 companies for 1992 and 1997 … associated with the presence of an auditors’ review report. Finds that it is the larger companies which are most likely to … publish an auditors’ review report. There is also evidence that the presence of auditor involvement is not associated with …