An Empirical Analysis Of The Ed39 Longform Audit Report On Users Perceptions Of The Auditors Role In Financial Reporting
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An Empirical Analysis Of The Ed39 Longform Audit Report On Users Perceptions Of The Auditors Role In Financial Reporting
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Author : Grant E. Gay
language : en
Publisher:
Release Date : 1992
An Empirical Analysis Of The Ed39 Longform Audit Report On Users Perceptions Of The Auditors Role In Financial Reporting written by Grant E. Gay and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Auditing categories.
An Empirical Analysis Of The Ed39 Longform Audit Report On Users Perceptions Of The Auditor S Role In Financial Reporting
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Author : Grant E. Gay
language : en
Publisher:
Release Date : 1992
An Empirical Analysis Of The Ed39 Longform Audit Report On Users Perceptions Of The Auditor S Role In Financial Reporting written by Grant E. Gay and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Auditing categories.
Australian National Bibliography 1992
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Author : National Library of Australia
language : en
Publisher: National Library Australia
Release Date : 1988
Australian National Bibliography 1992 written by National Library of Australia and has been published by National Library Australia this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Australia categories.
Modern Management Technology Defined
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Author : La Fayette Ron Hubbard
language : en
Publisher: Bridge Publications (CA)
Release Date : 1976-01-01
Modern Management Technology Defined written by La Fayette Ron Hubbard and has been published by Bridge Publications (CA) this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976-01-01 with Scientology categories.
The Perceived Message In The Audit Report An Experimental Exploration
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Author : Rachel F. Baskerville
language : en
Publisher:
Release Date : 2018
The Perceived Message In The Audit Report An Experimental Exploration written by Rachel F. Baskerville and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
This paper reports on the findings of a series of experiments which investigated the perceived message in four different audit reports. The study involved 252 participants, 125 in New Zealand and 127 in the United Kingdom. In a between-groups design, the participants were allocated to four experimental conditions, each containing a variation of the audit report (from short-form to long-form). Under each experimental condition, participants were asked to express an opinion on the audit report and on the related financial statements. The research findings indicate that the content of the audit report does not have a significant influence on the message perceived by the reasonably knowledgeable users of financial statements with regard to the nature of the audit, the respective roles of the auditor and the directors and the risk of investing in the reporting entity. However, those who do not read or only occasionally read financial statements are less inclined to agree that the auditor 'guarantees' the accuracy of the financial statements and the going concern of the reporting entity than those who read financial statements more regularly.
The Effects Of Auditor Disclosures Regarding Management Estimates On Financial Statement Users Perceptions And Investments
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Author : Marcus Doxey
language : en
Publisher:
Release Date : 2015
The Effects Of Auditor Disclosures Regarding Management Estimates On Financial Statement Users Perceptions And Investments written by Marcus Doxey and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with categories.
Regulators worldwide have recently proposed expanding the auditor's report in a number of ways, with investors showing particular interest in additional information surrounding management estimates. This study uses an experiment to examine the effects of auditor-provided estimate disclosures on financial statement users' perceptions of auditor independence, management credibility, reporting quality, and investment decisions. I manipulate auditor agreement with management's estimates and whether the estimates are incentive-consistent for management. I find that estimate disclosures are value-relevant for users' investment decisions. Additionally, given an unqualified opinion, users view auditors as more (less) independent when auditors agree (disagree) with management and management as less (more) credible when estimates are incentive consistent (inconsistent). In turn, independence and credibility perceptions influence perceived misstatement probability, financial reporting quality, and investment. The findings empirically support investors' arguments that auditor disclosures regarding management estimates increase the transparency and value-relevance of the audit report.
An Empirical Investigation Concerning The Perceptions Of Auditors Independence By German Auditors And Two Groups Of Users Of Audited Financial Statements
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Author : Hans J. Dykxhoorn
language : en
Publisher:
Release Date : 1979*
An Empirical Investigation Concerning The Perceptions Of Auditors Independence By German Auditors And Two Groups Of Users Of Audited Financial Statements written by Hans J. Dykxhoorn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1979* with Accountants categories.
An Empirical Study Of Auditor Independence As Perceived By Selected Financial Statement Users
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Author : Phillip Michael Moore
language : en
Publisher:
Release Date : 19??
An Empirical Study Of Auditor Independence As Perceived By Selected Financial Statement Users written by Phillip Michael Moore and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 19?? with Auditing categories.
A Note On Pre Sarbanes Oxley Act Users And Auditors Perceptions Of A Limitations Paragraph In The Auditor S Internal Control Report
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Author : Benjamin P. Foster
language : en
Publisher:
Release Date : 2006
A Note On Pre Sarbanes Oxley Act Users And Auditors Perceptions Of A Limitations Paragraph In The Auditor S Internal Control Report written by Benjamin P. Foster and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
The auditor's internal control report format prescribed by the Auditing Standards Board (ASB) and the Public Company Accounting Oversight Board (PCAOB) includes a limitations paragraph. This study examines the impact of a limitations paragraph on users' and auditors' perceptions about readability of the report, reliability provided by the report over financial reporting, and the auditors' exposure to liability. The study uses data obtained from a field experiment conducted (with 122 audit partners and managers, and 123 professionals from the financial community) in 1991 in connection with auditors' internal control reporting. This data set should provide input for regulators to evaluate the PCAOB prescribed internal control report format, because many of the expectations gap issues experienced in the 1970s and 1980s parallel those currently faced. Analyses indicate that the limitations paragraph may be perceived by users as providing less than a reasonable degree of assurance, and that the internal control report format without the limitations paragraph (structured along the lines of the SAS 58 auditors' standard report) would significantly enhance users' perceptions about the report's readability, without increasing the liability as perceived by auditors. Policy-making bodies may find the results and approach taken in this study useful to evaluate report formats for assurance services that will strike a balance between user needs and auditors' exposure to liability.
Determinants Of An Audit Report Lag A Meta Analysis
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Author : Philipp Wierzchowski
language : en
Publisher: GRIN Verlag
Release Date : 2021-10-06
Determinants Of An Audit Report Lag A Meta Analysis written by Philipp Wierzchowski and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-10-06 with Business & Economics categories.
Seminar paper from the year 2020 in the subject Business economics - Information Management, grade: 2,0, University of Bremen, language: English, abstract: This paper shows with the help of a meta-analysis the existence of the determinants of an audit report lag. Moreover this article calculates the relevance of these determinants with the help of Z-scores. The justification of this paper is to get a greater extent of knowledge through a meta-analytic literature review of the determinants of audit report lags. An audit report lag is the number of days from a company’s fiscal year-end to the date of its auditor’s report. Due to the great development of the globalization and economy, this world has more economical data and is more complicated in an economical context than before. Proof for this statement is the subprime crisis 2007, where Asset-Backed Commercial Papers had a complicated transformation. In addition to this the accounting has issues with too much information and complicated financial products. At first accounting has problems with disclosure of information in the financial statement. Secondly Big Data challenges accounting and finally audit report lags are larger after a new standard is set by the standard-setter or a company has a poor performance in this particular fiscal year. In addition to this last problem, there are a lot of more determinants for an audit report lag than these two. Accordingly this audit report lag is a problem for accounting.