Results 261 to 270 of about 133,289 (309)

Audit Committee Characteristics and Audit Report Lag

International Journal of Auditing, 2014
This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental component, adds information content and impacts firm value, making an examination of audit report lag ...
Sultana, Nigar, Singh, Harj, Van der Zahn, J-L.W.   +2 more
openaire   +2 more sources

Reporting the audit

1993
This chapter looks at the reporting of the audit in totality, from the ′in-process′ reporting that may be required, through to the final audit report itself.
openaire   +1 more source

Audit Committee Activity and Audit Report Lag*

Korean Accounting Information Association, 2022
[Purpose]Although there have been a number of studies that have examined the effect of audit committee activity on auditing quality and earnings quality, no studies have investigated how audit committee activity influences auditing efficiency or audit effectiveness.
openaire   +1 more source

Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives

Qualitative Research in Accounting & Management
Purpose This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency. Design/methodology/approach The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial
Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik   +2 more
openaire   +1 more source

Audit Report

Southwestern Entomologist, 2021
openaire   +2 more sources

Reporting Connectivity, Audit Quality, and Audit Fees

Abacus
Regulatory and standard‐setting bodies are engaging in stakeholder consultation on connectivity, a practice to connect sustainability‐related disclosures with financial statements. We provide empirical evidence of the impact of reporting connectivity on auditors, which is important as several revised Public Company Accounting Oversight Board Auditing ...
Meiting Lu, Ruizhe Wang, Yi Wu, Shan Zhou   +3 more
openaire   +1 more source

IAASB AUDIT REPORT PROJECT AND NEW AUDIT REPORT: A RESEARCH ON AUDIT REPORTS OF COMPANIES TRADED ON BORSA İSTANBUL

2020
Bilgi kullanıcıları açısından denetim raporu son derece önemli bir belgedir. Bu belge içerisinde en önemli bilgi görüş olsa da raporun daha fazla bilgi sunuyor olması da son derece önemlidir. IAASB tarafından başlatılan ve pek çok tarafın görüşleri sonucunda oluşturulan denetim raporu formatı bilgi kullanıcılarına daha fazla bilgi sunmaktadır.
ERDOĞAN, Tolga, ÇARIKÇIOĞLU, Peyami
openaire   +1 more source

Does audit report readability influence audit report delay? The moderating role of the audit firm

Journal of Accounting in Emerging Economies
Purpose Drawing on communication theory, this study investigates the impact of audit report readability (ARR) on the audit report delay (ARD) of non-financial companies listed on the Palestine Exchange (PEX). The study also examines whether audit firm (AF) moderates the relationship between the readability of ...
openaire   +1 more source

The digital transformation of external audit and its impact on corporate governance

Technological Forecasting and Social Change, 2020
Riadh Manita
exaly  

How audit effort affects audit quality: An audit process and audit output perspective

China Journal of Accounting Research, 2020
Chunxiao Geng
exaly