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As corporate ESG disclosures continue to grow in prominence and regulators begin to require attestation over ESG information, understanding the factors that influence ESG materiality assessments can help auditors provide more effective assurance over ESG information. We use an experiment to...
Persistent link: https://www.econbiz.de/10014264283
Audit committee (AC) disclosures are important for stakeholders seeking to evaluate and hold ACs accountable. Despite a wave of heightened attention in the past decade, disclosure changes have tapered off in recent years and are slow to incorporate the AC’s expanding set of oversight...
Persistent link: https://www.econbiz.de/10014243389
We investigate how the mandated disclosure of Key Audit Matters (KAMs) and management disclosures in the financial statement footnotes affect auditors’ perceptions of their accountability and their subsequent fair value decisions. We find a substitution effect between KAMs disclosures and...
Persistent link: https://www.econbiz.de/10013216573
US companies are increasingly responding to demand from investors and other stakeholders for transparent information about companies’ environmental, social, and governance (ESG) performance by issuing ESG reports on a voluntary basis. We examine whether these reports help to resolve the...
Persistent link: https://www.econbiz.de/10013405817
Many European countries have been carried out a modernization projects in public sector financial reporting since the last two decades. Consequence of a stronger demand for complex, reliable and relevant economic information on government is governments' efforts towards better accountability....
Persistent link: https://www.econbiz.de/10011937462
Financial Reporting Standards (IFRS); to highlight some of the more challenging aspects of this research; and to identify … for switching from domestic accounting standards to IFRS? What benefits have been reported following the change to IFRS …? What else will help to maximise any benefits from adopting IFRS? And how can we researchers do a better job when assessing …
Persistent link: https://www.econbiz.de/10010900681
As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …
Persistent link: https://www.econbiz.de/10011205562
As of January 1, 2011, most of the world financial market economies are using International Reporting Standards (IFRS … but adoption of IFRS has support of many accounting firms and professional organizations and is under consideration by the … statements and selected financial ratios. Students take GAAP financial statements and prepare an IFRS based balance sheet and …
Persistent link: https://www.econbiz.de/10013080432
. We also show that firms in countries with strong governments that have adopted IFRS are more likely to choose Big 4 than …
Persistent link: https://www.econbiz.de/10013091923
countries with strong governments that have adopted the IFRS are more likely to choose Big 4 than non-Big 4 auditors. To our …
Persistent link: https://www.econbiz.de/10013092405