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The audit committee and dividend policy : an empirical study of the post-SOX era

Buertey, Samuel; Ha Thanh Nguyen; Thompson, Ephraim Kwashie - In: Corporate governance : international journal of … 24 (2024) 2, pp. 346-364

Persistent link: https://www.econbiz.de/10014511568

The effects of auditing on moral hazard and information asymmetries

Yoon, Sung Sig - 1987

Persistent link: https://www.econbiz.de/10004718812

How does management voluntary disclosure behavior influence auditors' judgments?

Hillison, Sean M.; Vittori, Kamber D. - In: Journal of accounting research 62 (2024) 2, pp. 675-699

Persistent link: https://www.econbiz.de/10014541858

High-quality auditor presence and informational influence : evidence from firm investment decisions

Li, Xudong; Sun, Lili - In: Auditing : a journal of practice & theory 43 (2024) 2, pp. 189-218

Persistent link: https://www.econbiz.de/10014536441

The Audit Risk Model, the Signal Detection Theory, and the Information Manipulation Theory

Elsayed, Ashraf - 2017

The Audit Risk Model. The Statement of Auditing Standard (SAS) 99, 107, and International Standards on Auditing (ISA) 240, 315, and 330 require auditors to assess fraud risk factors and materiality level (risk of material misstatement) in a client's financial statements (Bhattacharjee, Maletta,...

Persistent link: https://www.econbiz.de/10012947567

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

Ecim, Dusan; Maroun, Warren; Duboisée de Ricquebourg, Alan - In: South African journal of business management 54 (2023) 1, pp. 1-14

Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)-listed entities' audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM disclosures. Design/methodology/approach:...

Persistent link: https://www.econbiz.de/10014234904

Kommunikation zwischen Unternehmen und Kapitalmarkt : Eine theoretische und empirische Analyse von Informationsasymmetrien im Unternehmensumfeld

Theis, Jochen C. - 2014

Mit der zu verzeichnenden Internationalisierung der Kapitalmarktkommunikation geht eine Ausrichtung der Wirtschaftsprüfung an internationalen Prüfungsnormen einher. Jochen C. Theis geht der Frage nach, wie der individuelle Kapitalmarktteilnehmer Informationen verarbeitet, die ihm im Rahmen der...

Persistent link: https://www.econbiz.de/10014019395

Quasirenten, Prüferwechsel und rationale Adressaten

Stefani, Ulrike - 1999

Persistent link: https://www.econbiz.de/10013444397

External appraisal, auditing, and information asymmetries in the real estate industry : European evidence

Mäki, Juha - In: Nordic journal of business : NJB 71 (2022) 1, pp. 51-68

Persistent link: https://www.econbiz.de/10013327285

The informational role of audit partner industry specialization

Liao, Yi-Hsing; Lee, Hua; Chen, Chao-Jung - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 69-109

Persistent link: https://www.econbiz.de/10013548967