Download or read book 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 published by . This book was released on 1992 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 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 published by . This book was released on 1992 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Australian National Bibliography 1992 written by National Library of Australia and published by National Library Australia. This book was released on 1988 with total page 1976 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book 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 published by . This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Effects of Auditor Disclosures Regarding Management Estimates on Financial Statement Users Perceptions and Investments written by Marcus Doxey and published by . This book was released on 2015 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book The Perceived Message in the Audit Report An Experimental Exploration written by Rachel F. Baskerville and published by . This book was released on 2018 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book 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 published by . This book was released on 1979* with total page 564 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Determinants of an audit report lag A meta analysis written by Philipp Wierzchowski and published by GRIN Verlag. This book was released on 2021-10-06 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book An Empirical analysis of audit reporting written by İrem Nuhoğlu and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Empirical Investigation of the Opinions of Selected Financial Statement Users Accounting Academicians and CPA s Toward the Independent Auditor s Responsibility for the Detection Prevention and Disclosure of Fraud written by Marlene S. Donahue and published by . This book was released on 1979 with total page 536 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Effect of Expanded Audit Report Disclosures on Users Confidence in the Audit and the Financial Statements written by Peter Kipp and published by . This book was released on 2017 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: I investigate how nonprofessional investors confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find that greater detail in the description of the CAM results in higher confidence in the accuracy and reliability of the financial statements than a generic description of the CAM, consistent with boundary condition of Support Theory. Further, I find that greater detail in the description of the related audit procedures engaged to address the CAM increases nonprofessional investors perceptions of audit quality. Evidence of an effect of CAM and audit procedure disclosure language on investment judgments is also presented. These results have implications for researchers, practitioners, and regulators to carefully consider the language used to disclose CAMs in the auditors report.
Download or read book Financial Statement Users and Accountants Perceptions of the Independence of the Auditor in Selected Client auditor Relationships written by David Lavin and published by . This book was released on 1974 with total page 388 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessing the Impact of the New Auditor s Report written by Hong (Alice) Li and published by . This book was released on 2018 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt: Changes to the auditor's report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This study investigates the impact of audit reporting changes on audit quality and audit fees in the New Zealand context. The new and revised audit reporting standards became effective for listed company financial statement audits in New Zealand on or after 15th December 2016. Our evidence suggests they were followed by an improvement in audit quality as proxied by a reduction in absolute abnormal accruals upon the adoption of the new audit reporting requirements. There was also a significant increase in audit fees. Although the new auditor reporting requirements are associated with improvements in audit quality, such benefit does not come without cost.
Download or read book Modern Management Technology Defined written by La Fayette Ron Hubbard and published by . This book was released on 1986 with total page 677 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dianetics 55 written by La Fayette Ron Hubbard and published by Bridge Publications (CA). This book was released on 1989 with total page 274 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book America s National Game written by Albert Goodwill Spalding and published by . This book was released on 1911 with total page 586 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is Albert Spaldings work of "historic facts concerning the beginning, evolution, development and popularity of base ball, with personal reminiscences of its vicissitudes, its victories and its votaries." It is one of the defining books in the early formative years of modern baseball.
Download or read book Galactic Pot healer written by Philip K. Dick and published by Vintage. This book was released on 1994 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: What could an omnipresent and seemingly omnipotent entity want with a humble pot-healer? Or with the dozens of other odd creatures it has lured to Plowman's Planet? And if the Glimmung is a god, are its ends positive or malign? Combining quixotic adventure, spine-chilling horror, and deliriously paranoid theology, Galactic Pot-Healer is a uniquely Dickian voyage to alternate worlds of the imagination.
