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Assurance of financial audit reporting and sustainability reporting

Fülöp, Melinda Timea; Raita, Gabriel - In: International journal of economics and accounting : IJEA 11 (2022) 3, pp. 213-232

Persistent link: https://www.econbiz.de/10013454291

Auditor rotation, key audit matter disclosures, and financial reporting quality

Lin, Hsiao-Lun; Yen, Ai-Ru - In: Advances in accounting : a research annual 57 (2022), pp. 1-14

Persistent link: https://www.econbiz.de/10013365572

Financial reporting quality in pandemic era : case analysis of Vietnamese enterprises

Pham Quoc Thuan; Xuan Thuy Ho; Nguyen Thi Phuong Loan; … - In: Journal of sustainable finance & investment 13 (2023) 1, pp. 330-352

Persistent link: https://www.econbiz.de/10013543385

Audit committee voluntary disclosure describing external auditor oversight : does it reflect higher audit quality?

O'Shaughnessy, Denise; Sahyoun, Najib; Tervo, Wayne - In: The journal of corporate accounting & finance 33 (2022) 4, pp. 22-38

Persistent link: https://www.econbiz.de/10013463657

Auditor materiality in expanded audit reports : more (disclosure) is less

Dwyer, Karen-Ann M.; Brennan, Niamh; Kirwan, Collette E. - In: Australian accounting review : AAR 33 (2023) 1, pp. 31-45

Persistent link: https://www.econbiz.de/10014278632

Integrated reporting, audit quality : presence of environmental auditing in an international context

Hichri, Abir - In: European business review 35 (2023) 3, pp. 397-425

Persistent link: https://www.econbiz.de/10014280582

The influence of audit committee chair characteristics on financial reporting quality

Lutfi, Abdalwali; Saleh Zaid Alkilani; Saad, Mohamed; … - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15

years 2017–2020. This study uses the MAO as a proxy for Financial Reporting Quality (FRQ). The results of this study …

Persistent link: https://www.econbiz.de/10014284405

Top executive gender diversity and financial reporting quality

Hrazdil, Karel; Simunic, Dan A.; Spector, Stephen; … - In: Journal of contemporary accounting & economics 19 (2023) 2, pp. 1-13

Persistent link: https://www.econbiz.de/10014301924

Why are expanded audit reports not informative to investors? : evidence from the United Kingdom

Lennox, Clive; Schmidt, Jaime J.; Thompson, Anne M. - In: Review of accounting studies 28 (2023) 2, pp. 497-532

Persistent link: https://www.econbiz.de/10014335899

The effect of tax risk on audit report delay : empirical evidence from Indonesia

Suwardi, Eko; Saragih, Arfah Habib - In: Cogent business & management 10 (2023) 1, pp. 1-19

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...

Persistent link: https://www.econbiz.de/10014470993