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Understanding audit reporting changes : introduction of Key Audit Matters
Cordoş, George-Silviu; Fülöp, Melinda-Timea - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 128-152
The audit profession has gone through a series of polemics in the last decade, which led to the need of change and revision of audit reporting and audit quality. This study aims to investigate if users of audit reports agree with IAASB’s proposal to include a new section, Key Audit Matters...
Persistent link: https://www.econbiz.de/10011311147
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Bank directors' perceptions of expanded auditor's reports
Boolaky, Pran Krishansing; Quick, Reiner - In: International journal of auditing : IJA 20 (2016) 2, pp. 158-174
Persistent link: https://www.econbiz.de/10011532623
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How do key audit matter characteristics combine to impact financial statement understandability?
Ong, Sau Yu; Moroney, Robyn; Xiao, Xinning - In: Accounting and finance 62 (2022) 1, pp. 805-835
Persistent link: https://www.econbiz.de/10013166440
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Sustainable corporate governance and new auditing issues : a preliminary empirical evidence on key audit matters
Fera, Pietro; Pizzo, Michele; Vinciguerra, Rosa; … - In: Corporate governance : international journal of … 22 (2022) 1, pp. 194-211
Persistent link: https://www.econbiz.de/10012939833
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Key audit matters and stock price synchronicity : evidence from a quasi-natural experiment in China
Zhai, Huayun; Lu, Meiting; Shan, Yaowen; Liu, Qingzhuo; … - In: International review of financial analysis 75 (2021), pp. 1-11
Persistent link: https://www.econbiz.de/10012804054
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The market impact of new auditing standards in China
Wu, Xiancong; Skolnik, Richard; Luo, Hongxiu - In: International journal of finance & banking studies : JJFBS 11 (2022) 1, pp. 53-68
Persistent link: https://www.econbiz.de/10012804723
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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
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Changes in audit effort and changes in auditors' disclosures of risks of material misstatement
Zhang, Penny F.; Shailer, Gregory E. - In: The British accounting review : the journal of the … 53 (2021) 3, pp. 1-12
Persistent link: https://www.econbiz.de/10012545528
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The effect of auditor reporting choice and audit committee oversight on management financial disclosures
Fuller, Stephen H.; Joe, Jennifer R.; Luippold, Benjamin L. - In: The accounting review : a publication of the American … 96 (2021) 6, pp. 239-274
Persistent link: https://www.econbiz.de/10012703019
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Female audit partners and extended audit reporting : UK evidence
Abdelfattah, Tarek; Elmahgoub, Mohamed; Elamer, Ahmed A. - In: Journal of business ethics : JBE 174 (2021) 1, pp. 177-197
Persistent link: https://www.econbiz.de/10012655505