Determinants Of An Audit Report Lag A Meta Analysis

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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.

Meta Regression Analysis In Economics And Business

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Author : T. D. Stanley
language : en
Publisher: Routledge
Release Date : 2012

Meta Regression Analysis In Economics And Business written by T. D. Stanley and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.

Meta-Regression Analysis in Economics and Business is the first text devoted to the meta-regression analysis (MRA) of economics and business research.

Proceedings Of The Ninth International Conference On Management Science And Engineering Management

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Author : Jiuping Xu
language : en
Publisher: Springer
Release Date : 2015-05-20

Proceedings Of The Ninth International Conference On Management Science And Engineering Management written by Jiuping Xu and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-20 with Business & Economics categories.

This is the Proceedings of the Ninth International Conference on Management Science and Engineering Management (ICMSEM) held from July 21-23, 2015 at Karlsruhe, Germany. The goals of the conference are to foster international research collaborations in Management Science and Engineering Management as well as to provide a forum to present current findings. These proceedings cover various areas in management science and engineering management. It focuses on the identification of management science problems in engineering and innovatively using management theory and methods to solve engineering problems effectively. It also establishes a new management theory and methods based on experience of new management issues in engineering. Readers interested in the fields of management science and engineering management will benefit from the latest cutting-edge innovations and research advances presented in these proceedings and will find new ideas and research directions. A total number of 132 papers from 15 countries are selected for the proceedings by the conference scientific committee through rigorous referee review. The selected papers in the first volume are focused on Intelligent System and Management Science covering areas of Intelligent Systems, Logistics Engineering, Information Technology and Risk Management. The selected papers in the second volume are focused on Computing and Engineering Management covering areas of Computing Methodology, Project Management, Industrial Engineering and Decision Making Systems.

Ceo Governance And Shareholder Returns

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Author : Lex Donaldson
language : en
Publisher:
Release Date : 1990

Ceo Governance And Shareholder Returns written by Lex Donaldson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Group decision making categories.

Audit Reports And Stock Markets

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Author : Kim Ittonen
language : en
Publisher: University of Vaasa
Release Date : 2009

Audit Reports And Stock Markets written by Kim Ittonen and has been published by University of Vaasa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing categories.

Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.

Auditor Going Concern Reporting

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Author : Marshall A. Geiger
language : en
Publisher: Routledge
Release Date : 2021-06-09

Auditor Going Concern Reporting written by Marshall A. Geiger and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-09 with Business & Economics categories.

Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.

Dhaka University Journal Of Business Studies

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Author :
language : en
Publisher:
Release Date : 2006-12-02

Dhaka University Journal Of Business Studies written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-12-02 with Bangladesh categories.

Accounting And Auditing In China

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Author : Mark A. Clatworthy
language : en
Publisher: Taylor & Francis
Release Date : 2025-02-12

Accounting And Auditing In China written by Mark A. Clatworthy and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2025-02-12 with Business & Economics categories.

This book is a curated compilation of research articles exploring compelling issues associated with accounting and auditing in China. China is one of the leading emerging countries in the world. It has experienced rapid growth over the past few decades and plays a key role in the global economy. Accounting information contributes to China’s economic development by facilitating the engagement of firms with investors, governmental agencies and other stakeholders. Given the changing regulatory and economic landscape in China, the experiences and challenges of Chinese accounting and auditing offer useful insights to academics, practitioners, and policymakers around the world. Against this backdrop, there is an increasingly large and continuously growing academic literature on China-related accounting and auditing. The chapters in this volume showcase how accounting information relates to a wide spectrum of important issues, including carbon emissions, international trade and the supply chain. It also considers the development of the audit market in China and highlights important future directions for accounting researchers interested in China-related studies. This book will be relevant for students and professionals of accounting, auditing, finance, and international business. It will be particularly useful for researchers, policymakers, and practitioners seeking to understand the nuances of China's financial practices and their broader implications. The chapters in this book were originally published in Accounting and Business Research.

Improving Diagnosis In Health Care

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Author : National Academies of Sciences, Engineering, and Medicine
language : en
Publisher: National Academies Press
Release Date : 2015-12-29

Improving Diagnosis In Health Care written by National Academies of Sciences, Engineering, and Medicine and has been published by National Academies Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-12-29 with Medical categories.

Getting the right diagnosis is a key aspect of health care - it provides an explanation of a patient's health problem and informs subsequent health care decisions. The diagnostic process is a complex, collaborative activity that involves clinical reasoning and information gathering to determine a patient's health problem. According to Improving Diagnosis in Health Care, diagnostic errors-inaccurate or delayed diagnoses-persist throughout all settings of care and continue to harm an unacceptable number of patients. It is likely that most people will experience at least one diagnostic error in their lifetime, sometimes with devastating consequences. Diagnostic errors may cause harm to patients by preventing or delaying appropriate treatment, providing unnecessary or harmful treatment, or resulting in psychological or financial repercussions. The committee concluded that improving the diagnostic process is not only possible, but also represents a moral, professional, and public health imperative. Improving Diagnosis in Health Care, a continuation of the landmark Institute of Medicine reports To Err Is Human (2000) and Crossing the Quality Chasm (2001), finds that diagnosis-and, in particular, the occurrence of diagnostic errorsâ€"has been largely unappreciated in efforts to improve the quality and safety of health care. Without a dedicated focus on improving diagnosis, diagnostic errors will likely worsen as the delivery of health care and the diagnostic process continue to increase in complexity. Just as the diagnostic process is a collaborative activity, improving diagnosis will require collaboration and a widespread commitment to change among health care professionals, health care organizations, patients and their families, researchers, and policy makers. The recommendations of Improving Diagnosis in Health Care contribute to the growing momentum for change in this crucial area of health care quality and safety.

Cochrane Handbook For Systematic Reviews Of Interventions

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Author : Julian P. T. Higgins
language : en
Publisher: Wiley
Release Date : 2008-11-24

Cochrane Handbook For Systematic Reviews Of Interventions written by Julian P. T. Higgins and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-11-24 with Medical categories.

Healthcare providers, consumers, researchers and policy makers are inundated with unmanageable amounts of information, including evidence from healthcare research. It has become impossible for all to have the time and resources to find, appraise and interpret this evidence and incorporate it into healthcare decisions. Cochrane Reviews respond to this challenge by identifying, appraising and synthesizing research-based evidence and presenting it in a standardized format, published in The Cochrane Library (www.thecochranelibrary.com). The Cochrane Handbook for Systematic Reviews of Interventions contains methodological guidance for the preparation and maintenance of Cochrane intervention reviews. Written in a clear and accessible format, it is the essential manual for all those preparing, maintaining and reading Cochrane reviews. Many of the principles and methods described here are appropriate for systematic reviews applied to other types of research and to systematic reviews of interventions undertaken by others. It is hoped therefore that this book will be invaluable to all those who want to understand the role of systematic reviews, critically appraise published reviews or perform reviews themselves.