Results 211 to 220 of about 22,175 (243)
2020 2nd International Conference on E-Business and E-commerce Engineering, 2020 A growing number of tech-oriented companies, carrying E-business activities, especially in the financial services sector, have been recently affected by accounting and corporate governance scandals. The introduction of the so-called Extended Audit Report (EAR), which, starting from 2013 has been gradually considered mandatory in developed countries ...
Alessio Faccia +4 more
openaire +2 more sources
Some of the next articles are maybe not open access.
Related searches:
Related searches:
International Journal of Accounting
Synopsis The research problem We review the current state of extended audit reporting (EAR) literature and suggest key areas for expansion. Motivation or theoretical reasoning EAR is a rapidly growing area of scholarly research, and more than 100 academic studies have been ...
Ahmed A Elamer, Olayinka Uadiale
exaly +2 more sources
Synopsis The research problem We review the current state of extended audit reporting (EAR) literature and suggest key areas for expansion. Motivation or theoretical reasoning EAR is a rapidly growing area of scholarly research, and more than 100 academic studies have been ...
Ahmed A Elamer, Olayinka Uadiale
exaly +2 more sources
, 2022 The aim of this chapter is to explore how the extended auditor report ("EAR") and key audit matters ("KAMs") disclosures can complement the corporate narrative reports prepared by the management.
Khairul Ayuni Mohd Kharuddin +2 more
openaire +2 more sources
, 2020 Previously held under moratorium from 20 January 2022 until 30 July 3025.External audit plays a vital role in restraining the opportunistic managerial behaviour.
Elmahgoub, Mohamed
openaire +3 more sources
EXTENDED OF THE AUDIT: AUDIT OF SUSTAINABILITY REPORTS
NORDSCI Conference proceedings, Book 2 Volume 3, 2020A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports.
openaire +1 more source
Extending Audit and Reporting Boundaries .
The Accounting Review, 1965Abstract Auditing has been characterized by an extension of the audit examination into activities of the firm that were not previously included. In order that the audit by the independent accountant might better serve as an audit of management's performance, the examination by the accountant should include, an analysis of management's
James R. Wilkinson, Lloyd D. Doney
openaire +1 more source
Extended audit reporting and goodwill impairment quality : UK evidence
, 2022 Extended audit report (EAR) has received substantial attention internationally and in the UK since the International Standard on Auditing (ISA) 700 mandates auditors disclose significant risks of material misstatement that are considered as key audit ...
Elmahgoub, Mohamed +3 more
openaire +2 more sources