In this archival study we report three main findings related to auditability of pension accounting estimates. 1. The financial note disclosures of ranges of estimated returns are miscalibrated and provide low credibility of including either the actual or expected returns. 2. The estimated...

For the study of entrepreneurship, a cornerstone of modern competitive economy, perhaps there is no liberal profession better suited to be analysed than the financial audit. The financial auditor is meant to be an entrepreneur, to take his destiny into his own hands, because, in order to be...

Korean government has invested significant amount of resources through credit guarantee funds to promote SMEs survival, performance and R&D investment. This study attempts to identify determinants of provision of credit guarantees and estimate their effects on firms R&D expenditures. The...