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Improving audit reports : a consensus between auditors and users

Goicoechea, Estibaliz; Gómez-Bezares, Fernando; Ugarte … - In: International Journal of Financial Studies : open … 9 (2021) 2, pp. 1-25

Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument … used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The … authors solicited perceptions from 212 experienced auditors and financial report users about the value of audit reports and …

Persistent link: https://www.econbiz.de/10012509060

European requirements regarding the audit reporting

Botez, Daniel - In: Studies and scientific researches / Faculty of Economic … 25 (2017), pp. 65-70

Persistent link: https://www.econbiz.de/10011802376

Key audit matters and big4 auditors in Oman : a quantile approach analysis

Baatwah, Saeed Rabea - In: Journal of financial reporting & accounting : JFRA 21 (2023) 5, pp. 1124-1148

Persistent link: https://www.econbiz.de/10014505178

Comparison of selected elements and processes within the activity of European SAIs

Buček, Jan - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 45-66

relates to key audit recommendations. From the methodology perspective, the study makes use the questionnaire survey, the …

Persistent link: https://www.econbiz.de/10013442083

Internal audit : a case study of impact and quality of an internal control audit

Christensen, Leif - In: International journal of auditing : IJA 26 (2022) 3, pp. 339-353

Persistent link: https://www.econbiz.de/10013329798

Audit process, private information, and insider trading

Arif, Salman; Kepler, John D.; Schroeder, Joseph; … - In: Review of accounting studies 27 (2022) 3, pp. 1125-1156

Persistent link: https://www.econbiz.de/10013457428

Does explanatory language convey the auditor's perceived audit risk? : a study using a novel big data analysis metric

Choi, Seung Uk; Na, Hyung Jong; Lee, Kun Chang - In: Managerial auditing journal 38 (2023) 6, pp. 783-812

Persistent link: https://www.econbiz.de/10014333388

Risk-return analysis and portfolio construction of S&P BSE-30 listed companies

Chandavar, Vanita; Gadade, Komal; Patil, Sagar - In: Mudra : journal of finance and accounting 9 (2022) 2, pp. 39-59

Persistent link: https://www.econbiz.de/10014276886

Knowledge of external auditor with reference to corporate governance

Vyas, Yagna Pankaj; Jariwala, Priyanshi; Mistry, Kinjal - In: Mudra : journal of finance and accounting 9 (2022) 2, pp. 91-100

Persistent link: https://www.econbiz.de/10014276891

Costs and benefits of auditors' disclosure of critical audit matters : initial evidence from the United States

Li, Valerie; Luo, Yan - In: Advances in accounting : a research annual 60 (2023), pp. 1-20

Persistent link: https://www.econbiz.de/10014285159