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Comparison of selected elements and processes within the activity of European SAIs
Buček, Jan - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 45-66
The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...
Persistent link: https://www.econbiz.de/10013442083
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Does shared tenure between audit committee chair and engagement partner affect audit outcomes? : evidence from the UK
Alhababsah, Salem; Alhaj Ismail, Alaa - In: The British accounting review : the journal of the … 55 (2023) 2, pp. 1-28
Persistent link: https://www.econbiz.de/10014284679
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Tell me more : a content analysis of expanded auditor reporting in the United Kingdom
Smith, Kecia Williams - In: Accounting, organizations and society : an … 108 (2023), pp. 1-18
Persistent link: https://www.econbiz.de/10014366642
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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
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Internal auditor independence as a situated practice : four archetypes
Alander, Gunilla Eklöv - In: Accounting, auditing & accountability journal 36 (2023) 9, pp. 108-134
Persistent link: https://www.econbiz.de/10014474393
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Auditing the derivative usage of bank-holding companies
Hairston, Stephanie; Johnston, Joseph; Zhang, Joseph H. - In: Accounting horizons : a quarterly publication of the … 37 (2023) 4, pp. 67-84
Persistent link: https://www.econbiz.de/10014446162
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Do Insiders Use Audit Findings? Evidence from the Expanded Audit Report in the United Kingdom
Gutierrez, Elizabeth F.; Korczak, Adriana; Vulcheva, Maria - 2021
In this paper, we examine the association between the contents of the expanded audit report, which was adopted in 2013, and insider trading in the United Kingdom. Pre/post analyses indicate that following adoption of the expanded report, the likelihood and volume of insider trading in the period...
Persistent link: https://www.econbiz.de/10013226799
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The UK public sector VfM audit expectations gap : evidence from the informed groups
Benamraoui, Abdelhafid; Alwardat, Yousef Ali; Karbhari, … - In: International journal of accounting, auditing and … 18 (2022) 1, pp. 61-81
Persistent link: https://www.econbiz.de/10013326543