How difficult is to understand the extended audit report?
Cogent Business & Management, 2022 The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders’ decisions. However, some firms did not disclose relevant information on company risks for users due to managers’ pressure.
Laura Parte +3 more
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Extended Audit Reporting. An insight from the auditing profession in Poland [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The audit-reporting model has been on the agenda of researchers and regulators for a long time. The recent regulatory proposals, consultation papers, discussion and research reports on audit reporting have intensified the discussion regarding whether the
Dorota Dobija +2 more
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Female Audit Partners and Extended Audit Reporting: UK Evidence [PDF]
Journal of Business Ethics, 2020 AbstractThis study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely ...
Tarek Abdelfattah +2 more
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Value Relevance of Board Attributes: The Mediating Role of Key Audit Matter
International Journal of Financial Studies, 2023 The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters (
Romlah Jaffar +3 more
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Risk on financial reporting in the context of the new audit report in Spain
Revista de Contabilidad: Spanish Accounting Review, 2021 After the financial crisis and with the greater complexity of financial reporting, stakeholders asked firms for more informative audit reports to close the audit expectation gap.
Yolanda Pérez Pérez +2 more
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Do key audit matters signal corporate bankruptcy? [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: This paper aims to answer whether the Key Audit Matters (KAMs) Signaling Corporate Bankruptcy and investigate auditor responsibility versus the lack of auditing standards, and examine whether the disclosure of the KAMs by independent ...
Mahmoud Elmarzouky +2 more
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The role of Pharmacist in optimizing antibiotic therapy. Impact of pharmaceutical consultations on antibiotic and antimicrobial drugs consumption [PDF]
Farmacja Polska, 2023 Introduction According to the data provided by the National Antibiotic Protection Program, approximately 50% of antibiotic prescriptions are inappropriate and every tenth hospitalized patient receives antibiotics for unjustified reasons.
Daniel Orzechowski +2 more
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Fiscal data in text: Information extraction from audit reports using Natural Language Processing
Data & Policy, 2023 Supreme audit institutions (SAIs) are touted as an integral component to anticorruption efforts in developing nations. SAIs review governmental budgets and report fiscal discrepancies in publicly available audit reports.
Alejandro Beltran
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The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements [PDF]
MAB, 2016 For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor.
Arjan Brouwer +2 more
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Journal of Medical Physics, 2023 An extended version of task group report (TG)-119 dosimetric tests was introduced and tested on the TrueBeam linear accelerator setup. Treatment plan results and quality assurance (QA) results of RapidArc (RA) and intensity-modulated radiotherapy (IMRT ...
Soumya Roy +2 more
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