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Independent Auditor’s Report [PDF]
Am J Pharm Educ, 2012 charged with ...
Daniel J. Cassidy
europepmc +2 more sources
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report [PDF]
International Journal of Financial Studies, 2022 We investigate the determinants of key audit matters (KAMs) in the auditor’s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure.
Hidaya Al Lawati, K. Hussainey
semanticscholar +2 more sources
Jurnal Akuntansi dan Keuangan Indonesia, 2021 This research aims to discuss whether the disclosure of key audit matters (KAM) increases the communicative value of the auditor’s report. It also examines factors that need to be considered related to KAM disclosure. It is carried out in connection with
B. Yoga, Agung Dinarjito
semanticscholar +3 more sources
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
doaj +1 more source
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 Relationship Between Audit Services and Non-Audit Actuarial Services in the Auditor’s Report
International Journal of Professional Business Review, 2022 Purpose: In view of the trend toward using international financial reporting standards when generating financial statements, we looked at the interaction between audit services and non-audit services for auditors in the context of actuarial services for ...
Zeina Khdier Abass +2 more
semanticscholar +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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
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