Results 11 to 20 of about 22,175 (243)
The role of extended audit reports in enhancing goodwill impairment recognition: evidence from UK firms [PDF]
International Journal of Accounting & Information ManagementPurpose The purpose of this study is to examine the impact of the extended audit report (EAR) on the recognition and timeliness of goodwill impairment in the UK. Specifically, this study explores whether EAR adoption enhances financial reporting quality by improving the alignment between impairment recognition ...
Elmahgoub, Mohamed +3 more
core +6 more sources
Audit report lag and the cost of equity capital [PDF]
Journal of Capital Markets StudiesPurpose – This research investigates the effect of audit report lag on the cost of equity capital. We argue that an extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of equity ...
Md. Borhan Uddin Bhuiyan +2 more
doaj +4 more sources
International Journal of Financial Studies, 2019 Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress.
Nora Muñoz-Izquierdo +3 more
doaj +3 more sources
Auditing: A Journal of Practice & Theory, 2019 SUMMARY Independent assurance of extended external reports (EER) is one of the most significant trends in today’s global assurance profession. When companies decide to purchase third-party assurance on EER, they need to decide whether to engage their financial statement auditor or a different assurance provider.
Lu, M, Simnett, R, Zhou, S
openaire +4 more sources
Swedish Bank Directors' Perceptions of Extended Audit Reports
, 2019 Audited financial statements are the most substantial source of information concerning bank loan decisions, and investors mainly base their investment decisions on the financial statements in combination with the audit report. The financial crisis brought attention to the existing expectation gap between auditors and stakeholders.
Pantsar, Malin +1 more
openaire +2 more sources
Current Issues in AuditingSUMMARY Companies are increasingly reporting and assuring sustainability information. Once the decision to assure is made, a company must choose an assurance provider, but should the company use the same firm as its financial statement auditor or a different assurance provider?
Meiting Lu, Roger Simnett, Shan Zhou
openaire +2 more sources
Automated audit of hospital oxygen use devised during the COVID-19 pandemic
BMJ Open Respiratory Research, 2023 Background The British Thoracic Society (BTS) has organised intermittent audits of hospital oxygen use in UK hospitals since 2008. Manual audits are time-consuming and subject to human errors.
Ronan O'Driscoll
doaj +1 more source
AUDITING FINANCIAL AND NON-FINANCIAL INFORMATION ON SUSTAINABILITY [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2022 Public interest entities as well as private companies have moved from voluntary reporting to mandatory reporting of financial and non-financial information on environmental, social and governance issues. Basically, new integrated reporting requirements
VICTOR MUNTEANU +3 more
doaj
The Energy Audit Activity Focused on the Lighting Systems in Historical Buildings
Energies, 2016 The energy audit for a building is a procedure designed mainly to obtain adequate knowledge of the energy consumption profile, identify, and quantify opportunities for energy savings by a cost-benefit analysis and report, clearly and comprehensively ...
Giacomo Salvadori +3 more
doaj +1 more source
Modeling the quality of tax audit based on the acceptance of legal taxpayers in business [PDF]
ارزش آفرینی در مدیریت کسب و کارThe purpose of the current research is to find a model of the quality of tax audit based on the acceptance of legal taxpayers in business. According to its purpose, the research method is applicable; and in terms of implementation, it is qualitative; and
Mohsen Hajibabaei +2 more
doaj +1 more source