This paper was aiming to address an in time research question: why Chinese public listed companies showed differences in terms of the number of auditors they used to audit internal control over financial reporting and financial statement under new regulations on security exchange. Integrating...

Through a cross sectional and time series analysis the paper provides a comparative investigation of audited versus non-audited performance indicators in term of incremental information content to assess future share price of European listed companies. Net Operating Profit expressed by EBIT and...

This paper is comprised of many different components that relates to the role and function of the Public Company Accounting Oversight Board (PCAOB or Board), including their adoption of Auditing Standard Number 5 (AS No. 5). The topics that will be discussed include the establishment of the...

This study first identifies the importance of audit report for an organization and then tries to find out the quality of audit report of the listed Public Limited Companies (PLCs) in Bangladesh. The ten criteria were identified from the guidelines suggested by International Standard on Auditing...

The ultimate goal of an independent auditor is to issue an opinion in the form of a report on the financial statements and internal control audit conducted. The auditor's report in accordance with the standards of the Public Company Accounting Oversight Board report consists of the introductory,...