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Earnings Management and Tone and Complexity of the Audit Reporting [PDF]
مطالعات تجربی حسابداری مالی, 2022 Since the auditor's information tool is the audit report, the language and wording used in this report are critical. Although the auditor's report has improved over time, it still suffers from problems. Therefore, audit reports must be prepared carefully
elahe sadat hosseini +1 more
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The Impact of an Expanded Auditor’s Report on the Stakeholders [PDF]
Audit Financiar, 2022 Considering the stakeholders’ increasing demand for more information, the International Auditing and Assurance Standard Board, in its quest to bridge the expectation gap, introduced a new expanded audit report format.
Sagar ADHAU +3 more
doaj +1 more source
The Impact of Audit Report on Earnings Quality Emphasizing the Moderating Role of Corporate Governance Quality [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 The purpose is investigating the manipulation effect and relationship and earning smoothing in companies with independent auditors’ report, investigating the impact and relationship of corporate governance components with corporates independent auditor’s
Fatemeh Leici, Zeynab Leici
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The Effect of Audit Committee Characteristics on the Relationship between Audit Report Timeliness and Auditor Task Complexity [PDF]
مطالعات تجربی حسابداری مالی, 2019 This paper is aimed to review the effect of audit committee characteristics on the relationship between audit report timeliness and auditor task complexity in the Tehran Stock Exchange (TSE).
Mohammad Hossein Safarzadeh +1 more
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A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [PDF]
مطالعات تجربی حسابداری مالی, 2019 Readability is the ease with which a reader can understand a written text. Audit report is a message about validity of financial statements that auditors transmit to the users.
mohamad reaza abbaszadeh +2 more
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The Effects of Auditor’s Characteristics on the Financial Restatement [PDF]
بررسیهای حسابداری و حسابرسی, 2013 This research aims to study the effects of auditor’s characteristics that consist ofAuditor size, auditor rotation and the type of auditor’s report upon the financial restatementin Tehran stock exchange.
Mohammad reza Abdoli +2 more
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The consequences of disclosing key audit matters (KAMs): A review of the academic literature [PDF]
MAB, 2019 Recent years have witnessed a change in the auditor reporting model. One of these developments is the auditor’s issuance of so-called Key Audit Matters in the auditor’s report, where they disclose “those matters that, in the auditor’s professional ...
Anna Gold, Melina Heilmann
doaj +3 more sources