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Audit team equality and audit quality threatening behaviour

Annelin, Alice - In: Managerial auditing journal 38 (2023) 2, pp. 158-185

Persistent link: https://www.econbiz.de/10013539427

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

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

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

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

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

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

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

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

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