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Corporate Profits : As shown by audit reports
Paton, William A. - 1935
Persistent link: https://www.econbiz.de/10002292005
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Von der Spätwarnung zur Frühwarnung
Baetge, Jörg; Zülch, Henning - In: Der Wirtschaftsprüfer und sein Umfeld zwischen …, (pp. 1-47). 2001
Persistent link: https://www.econbiz.de/10001588871
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Are Voluntary Internal Controls-Related Audit Report Disclosures Informative in IPOs?
Czerney, Keith - 2015
does not extend to internal control effectiveness. Given auditors' limited ability to distinguish financial reporting … tasked with reforming the audit reporting model, and legislators who recently passed Title I of the Jumpstart Our Business … Startups Act that exempts qualifying IPO companies from Section 404(b) reporting requirements for up to five years …
Persistent link: https://www.econbiz.de/10013015490
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Balance Sheet Conservatism and Audit Reporting Conservatism
Kausar, Asad - 2017
conservative audit reporting helps to compensate for a lack of conservatism in the balance sheet, which arises because the GC …
Persistent link: https://www.econbiz.de/10012958597
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Internal Audit Competency Changes in Response to Financial Reporting Quality Failures
Reville, Melissa - 2019
survey-based data. Using this longitudinal data, we test whether IAF competency is associated with financial reporting … financial reporting quality by enhancing oversight over external auditors and audit committees should also consider focusing on …
Persistent link: https://www.econbiz.de/10012898518
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Disclosure of Information in Audit Reports
Jacques, Flávia Verônica - 2016
This study aimed to determine if the level of information included in audit reports was related to the average stock value of companies as listed in the Brazilian capital market. Of 255 companies, 44 financial entities were excluded because they operate in regulatory and competitive environments...
Persistent link: https://www.econbiz.de/10012994680
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Audit Reports
Coram, Paul - 2014
The auditor's report is central to the value of the audit process. Research shows that the auditor's report per se has value to users of financial reports. It provides users with an enhanced level of reliability and confidence in their evaluation of a company's financial statements, and this...
Persistent link: https://www.econbiz.de/10013045428
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The Impact of Financial Statement Audits on Non-Income-Increasing Misreporting : Evidence from Restatements
Pittman, Jeffrey - 2018
Extant evidence implies that managers rely on a variety of non-income-increasing techniques to manipulate earnings. However, prior research finds that the auditor is more likely to discipline firms against practicing income-increasing (II) earnings management due to its higher litigation and...
Persistent link: https://www.econbiz.de/10012934729
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Risk on financial reporting in the context of the new audit report in Spain
Pérez Pérez, Yolanda; Camacho-Miñano, María-del-Mar; … - In: Revista de contabilidad : RC-SAR 24 (2021) 1, pp. 48-61
Persistent link: https://www.econbiz.de/10012544860