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
doaj +4 more sources
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, Ahmed A Elamer
exaly +5 more sources
Promoting the use of evidence (PROMOTE) in upper limb stroke rehabilitation: protocol for a multicentre, cluster-randomised, phase IV implementation trial [PDF]
BMJ OpenIntroduction Fewer than half of patients receive evidence-based upper limb rehabilitation after stroke. Implementation science interventions may improve use of guidelines by clinicians; however, it is not yet known whether they lead to evidence-based ...
Tammy Hoffmann +8 more
doaj +2 more sources
The Physical Fidelity Gap as an Evidence-Traceability Problem in AI Uncertainty Quantification: A Structured Review [PDF]
SensorsArtificial intelligence (AI) increasingly produces uncertainty outputs for sensing and measurement tasks, but the evidence supporting these outputs may not maintain a traceable correspondence with the relevant real-world conditions.
Lin Guo +4 more
doaj +2 more sources
The Effect of Audit Quality, Institutional Ownership, Profitability, and Firm Size on Sustainability Reporting Assurance of Companies Listed on SRI-KEHATI Index in 2019-2021 [PDF]
E3S Web of Conferences, 2023 This research aims to analyze the effect of audit quality, institutional ownership, profitability, and firm size on sustainability reporting assurance. The research contribution to the matter is to provide knowledge about the results and information of ...
Shinta Angeline Dewi +2 more
doaj +1 more source
Public Accountability in Audit Firms: Exploring Auditors' Perspectives [PDF]
Pizhūhish/hā-yi ḥisābdārī-i mālī, 2023 This study delves into auditors' perspectives regarding the catalysts and barriers that impact audit firms' responsiveness to users' needs for audited financial statements.
Hamideh Asnaashari, Behzad Beygpanah
doaj +1 more source
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
doaj +1 more source
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
openaire +4 more sources
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022 It is undeniable that auditors are expected to develop a strong audit plan to produce value-added audit reports. Given the preceding, current practice in auditing shows that many auditors use Risk-Based Audit (RBA) to determine an appropriate audit ...
Putri Anggraini, Iis Istianah
doaj +1 more source
Relationship between Municipal Governance and Assurance Quality [PDF]
Managing Global Transitions, 2020 This paper examines the relationship between municipal governance quality and assurance quality. The paper’s pertinence lies in the deteriorating state of municipal service delivery and the Auditor General South Africa’s (2016) recurring reporting of ...
Kgobalale N. Motubatse +1 more
doaj +1 more source