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Audit Report Lag : A Study of the Bangladeshi Listed Companies

Ahmed, Alim Al Ayub; Hossain, Shakawat - 2019

Financial statements are prepared to provide useful information in making business and economic decisions. This information is important for users, especially investors as they use the statements to assess financial condition and performance of the related companies. However, this information is...

Persistent link: https://www.econbiz.de/10014105683

State Ownership, Political Influence and Audit Reporting : Evidence from Key Audit Matters

Florou, Annita; Wu, Xiaoxi; Shuai, Yuan; Zhang, Vincent … - 2022

We examine whether political forces in Chinese State-Owned Enterprises (SOEs) influence audit reporting, and in particular the disclosure of Key Audit Matters (KAMs). We test two competing predictions that offer alternative explanations for the relation between SOEs and KAMs disclosures. Using a...

Persistent link: https://www.econbiz.de/10013404871

The Impact of Benefit Plan Audits on the Financial Statement Audit

Prentice, Jaclyn; Bills, Kenneth L.; Peters, Gary F. - 2021

Benefit plan audits, a material but less understood public accounting service, represent a non-audit service that is “audit-related.” We explore the implications of benefit plan audits for the financial statement audit. We find that performing a benefit plan audit for a company significantly...

Persistent link: https://www.econbiz.de/10013231065

The Effect of Audit Committee Characteristics on Financial Restatements in Nigeria

Jehu, Philip; Ibrahim, Mohammad Azhar - 2022

This study examines the effect of audit committee attributes on the incidence of annual financial restatement. A sample of 96 firms (66 of which were restatement firms) was examined for the period 2008 to 2017 and controlled for firm size. Using a logit model regression analyses were carried out...

Persistent link: https://www.econbiz.de/10013308384

The relationship of internal auditors' characteristics with external auditors' reliance and its impact on audit efficiency : empirical evidence from Indonesian government instituti...

Usman, Rudy; Rohman, Abdul; Ratmono, Dwi - In: Cogent business & management 10 (2023) 1, pp. 1-17

level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the … efficiency in one comprehensive research model with the institutional environment as a moderating variable in the relationship …

Persistent link: https://www.econbiz.de/10014470015

The informational value contained in the different types of auditor's opinions : evidence from Portugal

Carvalho, Paulo Viegas de; Ferrão, Joaquim; Alves, … - In: Cogent economics & finance 11 (2023) 1, pp. 1-21

This paper examines the distinct types of modified auditor opinions and the non-compliance with the legal certification of accounts, to assess whether they provide different relevant informational content on the risk of impending bankruptcies. The study also addresses the signalling effects when...

Persistent link: https://www.econbiz.de/10014500491

Green electronic auditing and accounting information reliability in the Jordanian social security corporation : the mediating role of cloud computing

Alrabei, Ali Mahmoud - In: International Journal of Financial Studies : open … 11 (2023) 3, pp. 1-19

The purpose of this research is to examine the impact of green electronic auditing on accounting information reliability and the mediating role of cloud computing in the Jordanian Social Security Corporation. A survey of 500 employees in the Jordanian Social Security Corporation was used to...

Persistent link: https://www.econbiz.de/10014414265

Does Greater Gender and Ethnic Diversity among Audit Partners Influence Office-Level Audit Personnel Retention and Audit Quality?

Condie, Eric; Lisic, Ling Lei; Seidel, Timothy A.; … - 2022

We examine whether greater gender and ethnic diversity of an office’s audit partners influences the retention of the office’s audit professionals and the quality of the audits conducted by the office. Using hand-collected data on audit partners, we find that greater diversity in audit office...

Persistent link: https://www.econbiz.de/10013406353

Internal Audit Competency and Financial Reporting Quality : Evidence from LinkedIn Human Capital Data

Renschler, Melissa; Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - 2023

Limited availability of human capital data on the internal audit function (IAF) has constrained research on this topic. This study overcomes certain data limitations by using LinkedIn data from Revelio Labs. Using longitudinal data on individual IAF employees, we document that IAF experience,...

Persistent link: https://www.econbiz.de/10014262021

Audit-Firm Profitability : Determinants and Implications for Key Audit Matter Reporting

Chen, Jeff Zeyun; Elemes, Anastasios; Hope, Ole-Kristian; … - 2021

We use a novel dataset that links audit-firm and client-firm financial statement information from the U.K.’s largest audit firms to examine drivers of audit-firm profitability and its implications for audit outcomes conveyed by Key Audit Matter (KAM) disclosures. We first explore the...

Persistent link: https://www.econbiz.de/10013226890