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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
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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
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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
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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.
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Does Using the Extended Audit Report Decrease Information Asymmetry in Family Firms?
Journal of Applied Finance & Banking, 2023Abstract The purpose of this study is to examine impact of using the extended audit report (EAR) on the information asymmetry that exists among the shareholders of family firms as compared to non-family firms during the period surrounding the announcement of an audit report.
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Extended audit report, auditor disclosure tone and cost of debt: Evidence from the UK
SSRN Electronic Journal, 2020Ahmed Ahmed Elamer +3 more
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Extended Audit Reporting and Financial Reporting Quality: The Case of Goodwill Impairment
SSRN Electronic Journal, 2019Mohamed Elmahgoub +3 more
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The integrity of financial reporting remains a central concern in contemporary corporate governance systems, particularly within emerging economies where institutional enforcement mechanisms often exhibit varying levels of effectiveness. In response to recurring accounting scandals, regulatory authorities worldwide have implemented reforms aimed at ...
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Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand
Journal of Applied Accounting Research, 2021Muttanachai Suttipun
exaly