Download or read book AN EMPIRICAL ANALYSIS OF AUDIT REPORTING FINANCIAL PERFORMANCE AND PERCEPTIONS OF STAKEHOLDERS IN AN EMERGING MARKET TURKEY written by İREM NUHOĞLU and published by YALIN YAYINCILIK. This book was released on 2008 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: My primary reason for writing this book is to produce a book that explores and defines the relationship of the financial strength of the manufacturing companies in Turkey with the type of audit opinion letters. The book includes an extensive literature review about the topic.

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 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 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 Integrated Reporting and Audit Quality written by Chiara Demartini and published by Springer. This book was released on 2017-04-13 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyzes the relationship between integrated reporting and audit quality within the European context, presenting empirical evidence and drawing on a broad review of the available literature in order to evaluate the ability of integrated reporting to enhance audit risk assessment. Dedicated sections first elucidate the concepts of integrated reporting and audit quality. The main integrated reporting frameworks are compared, the role of integrated reporting within a firm’s disclosure is examined, and all aspects of audit risk are discussed. The key question of the impacts of integrated reporting on the components of audit risk is then addressed in detail, with reference to empirical findings, their practical implications, and their limitations. The concluding section explores the future of corporate reporting and the development of the next integrated reporting framework and summarizes the insights that the analysis in the book offers into the relationship between integrated reporting and audit quality in the European setting.

Download or read book Beyond Perceptions Crafting Meaning written by Cheryl R. Lehman and published by Emerald Group Publishing. This book was released on 2019-05-28 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt: Researching accounting’s participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms.

Download or read book An Empirical Investigation of the Libyan Audit Market written by Shamsaddeen Mohamed Faraj and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Auditors Perceptions on Tasks towards Internet Reporting written by Tariq Hassaneen Ismail and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose in this study is to constitute and test a framework of factors that might impact auditors' perceptions on tasks towards internet reporting. The study employs a questionnaire to practicing auditors from audit firms in Egypt in the year 2007 to examine auditors' perceptions on tasks towards internet reporting and factors that might affect their perceptions. The study portrays total auditors' perceptions as a function of four dimensions; auditor' personal-specific characteristics; consisting of three variables, audit fieldwork-specific characteristics; containing one variable, audit firm-specific characteristics; consisting of five variables and environmental-specific characteristics; consisting of four variables. Analysis of empirical study provides evidence of a significant association between auditors' perceptions on tasks towards internet financial reporting and the following factors; auditors' knowledge in risk of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment. This paper adds to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions on tasks towards internet reporting.

Download or read book Auditor s Perceptions of Financial Reporting Quality written by Michalis Bekiaris and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: According to IASB a key prerequisite for quality in financial reporting is the adherence to the objective and the qualitative characteristics of financial reporting information. Qualitative characteristics are the attributes that make financial information useful and consist of relevance, faithful representation, comparability, verifiability, timeliness and understandability. This paper aims to investigate auditor's perceptions of the quality of financial reports based on the qualitative characteristics of financial reporting information defined by IASB in its conceptual framework. In addition, it aims to identify the key factors that influence and improve the quality of financial reports, as well as the factors that lead to poor quality. Finally, an effort is made to assess the quality of financial reporting of Greek companies according to each qualitative characteristic of financial reporting information. Results indicate that auditors perceive the qualitative characteristics of financial reporting information as important quality elements of financial reports. As far as the quality of financial reports of Greek companies is concerned auditors perceive it to be of moderate quality attributed mainly to earnings management, poor corporate governance, family ownership and deviation from accounting principles.

Download or read book An Empirical Analysis of Information Content in Accounting Loss Contingencies and Related Uncertainty Qualified Audit Opinions written by and published by . This book was released on 1979 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Determinants of Auditors Perceptions of the Work Needed in the Audit of Internet Based Financial Reports in Egypt written by Tariq Hassaneen Ismail and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - To constitute and test a framework of factors that might affect auditors' perceptions of the work needed to audit internet-based financial reports (IBFR). Methodology/Approach - The study conducts a questionnaire on practicing auditors from audit firms in Egypt in the year 2007 to examine their perceptions of the work needed to audit IBFR and factors that might affect their perceptions.Findings - The study portrays total auditors' perceptions as a function of four dimensions. First, auditor' personal-specific characteristics (consisting of three variables); second, audit fieldwork-specific characteristics (containing one variable); third, audit firm-specific characteristics (comprising five variables); and, fourth, environmental-specific characteristics (consisting of four variables). The analysis of empirical study provides evidence of a significant association between auditors' perceptions of the work needed to audit IBFR and the following factors: auditors' knowledge of inherent risks of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment.Research limitations - The scope of the survey is limited to a small number of potential participants. Accounting and auditing standards setting' environment in Egypt may restrict the generalization of the findings of this study.Originality/Value - This paper enriches to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions of the work needed to audit IBFR. The study provides evidence that supports Egyptian regulators' initiatives to issue guidelines that cover IBFR, and auditors' responsibilities and the work needed in the audit of IBFR in electronic business environments in an attempt to improve the integrity of financial reporting.

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 Effects of Internal Audit Role and Reporting Relationships on Investor Perceptions of Disclosure Credibility written by Travis Paxton Holt and published by . This book was released on 2009 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study assesses whether internal audit role and reporting relationships affect investor judgment and decision-making. Specifically, the study examines whether investor perceptions of disclosure credibility of financial statement information are increased by the inclusion of an Internal Audit Report (IAR) that details an internal audit function whose role is primarily assurance-related (versus consulting-related) and who reports strategically to the audit committee and administratively to the CEO (versus strategically and administratively to the CFO). The study also tests whether the effects on investor perceptions of disclosure credibility are mediated by investor perceptions of the level of assurance provided by internal audit. The study is motivated by a lack of information about firms' internal audit functions given the function's key role in corporate governance and by the need to better understand the influence of various internal audit characteristics on investor judgment and decision-making. The lack of this governance information is costly to firms due to investors demanding a premium to bear the risks associated with the uncertainty. The experiment used a 2x2 design with internal audit role (i.e. primarily assurance vs. primarily consulting) and reporting relationship (i.e. reports strategically to the audit committee and administratively to the CEO vs. strategically and administratively to the CFO) randomly manipulated between subjects. The participants of the study were comprised of 84 MBA students serving as proxies for nonprofessional investors. The results indicate that participants perceived disclosure credibility to be significantly higher when the Chief Audit Executive reported strategically to the audit committee and administratively to the CEO (versus both strategically and administratively to the CFO). Mediation testing indicates that this increase in perceived disclosure credibility was attributable to an increase in the level of assurance provided for the disclosed financial information. The results reveal no significant differences in perceived disclosure credibility from the differing internal audit roles. Finally, supplemental analysis indicate that the reporting relationship judgments ultimately affected participants' price-earnings multiple decisions.

Download or read book Is There a Relationship Between Corporate Governance and Value Based Financial Performance Measures A Study on Turkey as an Emerging Market written by Ali Bayrakdaroğlu and published by . This book was released on 2015 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this study is to investigate the relationship of value-based performance measures - economic value added (EVA), market value added (MVA) and cash value added (CVA) - with corporate governance using data on 41 corporations listed on the Istanbul Stock Exchange-100 Index. Multiple panel regression is used covering the 1998-2007 period. The findings indicate that EVA, MVA, and CVA increase if the CEO is a member of the board at the same time, and board size does not significantly affect performance. Ownership concentration is significantly related to all performance measures except for MVA, while manager ownership is not a significant variable in increasing corporate performance. Foreign ownership is found to increase EVA but decrease MVA.

Download or read book An Empirical Analysis of Information Content in Accounting Loss Contingencies and Related Uncertainty Qualified Audit Opinions written by Doyle Wesley Banks and published by . This book was released on 1981 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Signing Auditor Specific Characteristics and Audit Report Lag written by Murat Ocak and published by . This book was released on 2019 with total page 18 pages. Available in PDF, EPUB and Kindle. Book excerpt: The purpose of this paper is to examine the effect of signing auditor-specific characteristics on the audit report lag using 968 firm-year observations from Borsa İstanbul in the period 2008-2013. The main findings indicate that the gender and education level of signing auditor have a positive effect on audit report lag. Also big4 audit firms in Turkey encourage auditees to present financial statements timely and they play a substantial role in the reporting. Audit opinion directly affects audit report lag. Firm performance and firm age inversely affect audit report lag. Moreover, big 4's female signing auditors lead to more audit delay. The higher educational level of signing auditors leads to more audit report lag. Signing auditors who hold master's or Ph.D. degrees and also female signing auditors are associated with more audit report lag in firms audited by big4 and non-big4 firms.

Download or read book Perceptions of Professionals Interested in Accounting and Auditing About Acceptance and Adaptation of Global Financial Reporting Standards written by Orhan Bozkurt and published by . This book was released on 2013 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put into practice a uniform global set of standards which will be applicable in finance. Before 2000, in the case of a preference between IFRS & US GAAP regarding which should be internationally accepted uniform set of application, world public opinion used to accept U.S. Generally Accepted Accounting Principles (US GAAP) as reference. Today, great majority of the world takes IFRS as a reference. This study contains evaluations related to the results of research on the thoughts & perceptions of the professionals interested in accounting and auditing about application and development of international financial reporting standards as national financial reporting standards. As a result of the research, it was determined that those interested in accounting and auditing see significant advantages in the application of IFRS. Accountants and auditors think that in case IFRS is applied, comprehensibility and reliability of financial statements shall increase, at the same time accounting frauds shall decrease.