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Disclosure of Critical Audit Matters, Audit Risk and Audit Opinion
系统科学与信息学报(英文), 2022Xiaojuan YANG, Shixiang DAI
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Association between audit opinion and provision of non‐audit services
International Journal of Accounting & Information Management, 2011PurposeWhile a few US studies on the impact of the provision of non‐audit services on auditor judgment have found potential harm to independence, it is the purpose of this study to investigate whether the British and Australian auditors' involvement with both audit and non‐audit services for the same clients may also produce similar results.Design ...
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Opinion Shopping and Audit Committees [PDF]
, 2002 This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors.
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2019
This study aims to Determine Whether the information Profit Accounting, Book Value of Equity, Operating Cash Flow, and PER is used by investors to the make investment decisions as reflected in the Stock Return. Accounting Earnings is measured by subtracting the accounting profit on years of research with the previous year divided by the previous year ...
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This study aims to Determine Whether the information Profit Accounting, Book Value of Equity, Operating Cash Flow, and PER is used by investors to the make investment decisions as reflected in the Stock Return. Accounting Earnings is measured by subtracting the accounting profit on years of research with the previous year divided by the previous year ...
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AUDIT OPINION, COMPANY AGE, PUBLIC ACCOUNTING FIRM’S SIZE, AUDIT COMMITTEE AND AUDIT DELAY
International Journal of Management Studies and Social Science ResearchAudit delay is the time required for the auditor to complete the process of examining the financial statements of a business entity. This time is calculated from the final day of the company's financial recording period to the date stated in the independent audit report.
Rishanda Nur Auliya +1 more
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Applications of liquid biopsy in the Pharmacological Audit Trail for anticancer drug development
Nature Reviews Clinical Oncology, 2021Manuel Selvi Miralles +2 more
exaly
An audit of microplastic abundance throughout three Australian wastewater treatment plants
Chemosphere, 2021Shima Ziajahromi +2 more
exaly
Audit partner tenure management and audit opinions
Asia-Pacific Journal of Accounting & EconomicsYuyuan Chang +3 more
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The digital transformation of external audit and its impact on corporate governance
Technological Forecasting and Social Change, 2020Riadh Manita
exaly