Log in

Relevant bibliographies by topics / Auditor's reports / Journal articles

To see the other types of publications on this topic, follow the link: Auditor's reports.

Journal articles on the topic 'Auditor's reports'

Author: Grafiati

Published: 4 June 2021

Last updated: 8 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Auditor's reports.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Gray, Glen L., Jerry L. Turner, Paul J. Coram, and Theodore J. Mock. "Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors." Accounting Horizons 25, no. 4 (2011): 659–84. http://dx.doi.org/10.2308/acch-50060.

Full text

Abstract:

SYNOPSIS U.S. and international auditing standard setters continue to raise questions about standard auditors' reports and are exploring alternatives to those reports. Government agencies and professional organizations are also raising questions about the auditor's report. These questions point to a continued existence of an “audit expectation gap.” To investigate perceptions and misperceptions regarding the auditor's report, we conducted focus groups with five different stakeholder groups—financial statement preparers (CFOs), users (bankers, analysts, and non-professional investors), and exte

APA, Harvard, Vancouver, ISO, and other styles

2

Brown, Veena L. "The Effects of Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Selection." Current Issues in Auditing 11, no. 1 (2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.

Full text

Abstract:

SUMMARY This article summarizes the “The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations” (Abbott, Brown, and Higgs 2016), who investigate the extent to which audit committee members (ACM) of small public companies consider auditors' Public Company Accounting Oversight Board (PCAOB) inspection reports and/or the auditors' prior affiliation with management in their auditor hiring decisions. The authors find participants (the study's proxy for ACM) incorporate the inspection report, as well as the auditor's prior affil

APA, Harvard, Vancouver, ISO, and other styles

3

Krishnan, Jagan, and Yinqi Zhang. "Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report." AUDITING: A Journal of Practice & Theory 24, s-1 (2005): 115–38. http://dx.doi.org/10.2308/aud.2005.24.s-1.115.

Full text

Abstract:

The U.S. Securities and Exchange Commission (SEC) recently made timely reviews of quarterly financial statements mandatory for all registrants. The objective is to improve corporate quarterly reporting. However, formal review reports are not required to be included in 10-Q filings, and may not even be issued by auditors. A priori, one would expect these reports to be useful to investors if they imply added auditor diligence or if they contain modifications to the standard report. We find that only 5.7 percent of the companies in our sample attached the auditor's review report in their 10-Q fil

APA, Harvard, Vancouver, ISO, and other styles

4

Hendrian, Hendrian, Rini Dwiyani Hadiwidjaja, and Eko Suwardi. "Antecedent Factors on an Auditors' Attitude Towards Conducting an Intended Qualified Audit." Journal of Finance and Banking Review Vol. 2 (4) Oct-Dec 2017 2, no. 4 (2017): 08–21. http://dx.doi.org/10.35609/jfbr.2017.2.4(2).

Full text

Abstract:

Objective - This study proposes to investigate an auditor's works by usingthe model on the Theory of Reasoned Action (TRA), with the inducement of intervention by a supervisor, that influences an auditor's aattitudes. The study uses the TRA proposed by Fishben and Ajzen (1975) to predict and explain the behaviors of Indonesian auditors. The results reveal those factors influencing an auditor's intention to provide qualified and reliable audit reports. Methodology/Technique - The study focuses on audit implementation in the public sector, specifically the auditing of financial statements in reg

APA, Harvard, Vancouver, ISO, and other styles

5

Havasi, Rodabeh, and Roya Darabi. "The Effect of Auditor’s Industry Specialization on the Quality of Financial Reporting of the Listed Companies in Tehran Stock Exchange." Asian Social Science 12, no. 8 (2016): 92. http://dx.doi.org/10.5539/ass.v12n8p92.

Full text

Abstract:

<p>This study examines the effect of auditor’s industry specialization on quality of financial reporting of the listed companies in Tehran Stock Exchange during the period of 7 years from 2008 to 2014. It is expected that industry specialist auditors will show more competence and auditing quality in discovering opportunistic behavior in executives and most probably they will report financial statements to maintain their reputation; in other words, it is expected that auditors specialized in industry will have an effective role in corporate governance and improving the quality of financia

APA, Harvard, Vancouver, ISO, and other styles

6

Brouwer, Arjan, Peter Eimers, and Henk Langendijk. "The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 12 (2016): 580–613. http://dx.doi.org/10.5117/mab.90.31228.

Full text

Abstract:

For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor. The limited transparency regarding an auditor’s actual activities, has contributed to the dissatisfaction concerning the functioning of auditors. The new (extended) auditor’s report is an answer to the information needs of stakeholders. The key audit matters reported by the auditor provide new insights to financial statement users with respect to significant estimates and risks reported in the financial sta

APA, Harvard, Vancouver, ISO, and other styles

7

Geiger, Marshall A., and K. Raghunandan. "Bankruptcies, Audit Reports, and the Reform Act." AUDITING: A Journal of Practice & Theory 20, no. 1 (2001): 187–95. http://dx.doi.org/10.2308/aud.2001.20.1.187.

Full text

Abstract:

The Private Securities Litigation Reform Act (Reform Act) was enacted as law in 1995 and represents a major victory for the public accounting profession. Since audit reporting for publicly traded companies that enter bankruptcy continues to be of interest to legislators and the public, the Reform Act also includes audit reporting requirements regarding the auditor's assessments of a company's ability to continue as a going concern. This study examines the potential impact of the Reform Act on auditor reporting by examining audit reports for 383 bankrupt companies during the 1991–1998 period. T

APA, Harvard, Vancouver, ISO, and other styles

8

Brazel, Joseph F., Paul Caster, Shawn Davis, et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements." Current Issues in Auditing 5, no. 2 (2011): C1—C14. http://dx.doi.org/10.2308/ciia-50074.

Full text

Abstract:

SUMMARY Recently, the Public Company Accounting Oversight Board (PCAOB or Board) issued a concept release to solicit public comment on the potential direction of a proposed standard-setting project on the content and form of reports on audited financial statements. The objective of the concept release was to discuss several alternatives for changing the auditor's reporting model that could increase its transparency and relevance to financial statement users, while not compromising audit quality. To that end, the alternatives included (1) a supplement to the auditor's report, in which the audit

APA, Harvard, Vancouver, ISO, and other styles

9

Krishnan, Jayanthi. "The Timing and Information Content of Auditors' Exhibit Letters Relating to Auditor Changes." AUDITING: A Journal of Practice & Theory 21, no. 1 (2002): 29–46. http://dx.doi.org/10.2308/aud.2002.21.1.29.

Full text

Abstract:

This study examines auditors' exhibit letters that are filed as part of reporting requirements for auditor changes. The two other reporting requirements (an initial 8-K filing by the client and the AICPA notification letter sent by the auditor) have been the subject of prior work (Schwartz and Soo 1996a; Ettredge et al. 2001). The auditor's exhibit letter, in which the auditor is required to comment on client disclosures in the initial 8-K, is intended to ensure accurate reporting by the client particularly on potentially troublesome conditions such as reportable events, disagreements, and res

APA, Harvard, Vancouver, ISO, and other styles

10

Mansur, Moh. "PENGARUH SUPERVISI DAN PENGEMBANGAN PROFESI TERHADAP KEMAMPUAN AUDITOR." Media Riset Akuntansi, Auditing dan Informasi 6, no. 3 (2006): 373. http://dx.doi.org/10.25105/mraai.v6i3.922.

Full text

Abstract:

<p class="Style16">The objective of this research is to study the influence of supervisory actions and Professional development or Continuing Professional Educations (CPE) on auditor's competency/ Capabilities both partially and simultaneously at Bandung public accounting firms. The method used in this study is explanatory descriptive survey. This study reports the results of the survey of 20 auditors from 25 auditors of public accounting office in Bandung. Hypotheses were tested with F-statistic test and t-statistic test by significant level of 5%. The result of the study shows that sup

APA, Harvard, Vancouver, ISO, and other styles

11

Boritz, J. Efrim, Louise Hayes, and Lev M. Timoshenko. "Determinants of the Readability of SOX 404 Reports." Journal of Emerging Technologies in Accounting 13, no. 2 (2016): 145–68. http://dx.doi.org/10.2308/jeta-51593.

Full text

Abstract:

ABSTRACT This study examines SOX 404 reports with fiscal year-ends between 2004 and 2014 to determine their readability as measured by the FOG Index. We investigate the association between readability and company characteristics, auditor type, opinion type, time period, report content, and report length. We find that the sign and significance of certain associations depend on whether the reports contain material weaknesses. Overall, results show that management's reports are more readable than auditor's reports; longer reports are more readable—contrary to findings for other corporate communic

APA, Harvard, Vancouver, ISO, and other styles

12

Boolaky, Pran Krishansing, and Reiner Quick. "Bank Directors’ Perceptions of Expanded Auditor's Reports." International Journal of Auditing 20, no. 2 (2016): 158–74. http://dx.doi.org/10.1111/ijau.12063.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Hendi, Hendi, and Desiana Desiana. "PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA." Jurnal Benefita 1, no. 1 (2019): 1. http://dx.doi.org/10.22216/jbe.v1i1.3811.

Full text

Abstract:

<p><em>The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor. The selection of an external auditor is defined as a process to selecting an independent person who audits the company's financial statements in order to produce a quality independent auditor's report and provides an independent auditor's report that can provide information to stakeholders and company management. This study used 20 state-owned enterprises listed on the Indonesia Stock Exchange, which were

APA, Harvard, Vancouver, ISO, and other styles

14

Jubarah, Sufyan Salameh. "External Auditor Role in Auditing the Extent of Jordanian Industrial Public Shareholding Companies Compliance in Disclosing about Sustainability Reports Dimensions." International Journal of Economics and Finance 10, no. 6 (2018): 193. http://dx.doi.org/10.5539/ijef.v10n6p193.

Full text

Abstract:

This study aimed to determine the role of the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the dimensions of the sustainability reports. To achieve this study goal, the researcher used the t-test for binary comparisons in hypothesis testing. This study population consisted audit offices operate in Jordan, which amount is 82 registered and practicing offices in which 400 registered and practicing auditors work. The study sample was selected randomly from the external auditors in these offices and it consisted of 200 re

APA, Harvard, Vancouver, ISO, and other styles

15

Sawangjan, Phattarawade, and Muttanachai Suttipun. "The relationship between key audit matters (KAM) disclosure and stock reaction: Cross-sectional study of Thailand, Malaysia, and Singapore." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (2020): 69. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(69).

Full text

Abstract:

In 2015, the International Standard on Auditing has been revised by the International Auditing and Assurance Standards Board (IAASB) which aims to increase communication quality and information value on the audit reports by using key audit matters (KAM) disclosure. This is because the traditional audit reports provided information asymmetry between corporations and users of financial statement especially investors as well as poor communication quality. Therefore, to reduce information asymmetry between the corporations and investors, this study mainly aims to test whether there is any relation

APA, Harvard, Vancouver, ISO, and other styles

16

Krishnan, Jagan, and Jayanthi Krishnan. "The Role of Economic Trade-Offs in the Audit Opinion Decision: An Empirical Analysis." Journal of Accounting, Auditing & Finance 11, no. 4 (1996): 565–86. http://dx.doi.org/10.1177/0148558x9601100403.

Full text

Abstract:

We extend existing audit opinion models by incorporating economic tradeoffs that arise in the auditor's qualification (modification) decision. Prior qualification studies (e.g., Dopuch, Holthausen, and Leftwich [1987]; Bell and Tabor [1991]) do not investigate whether the opinion issued is influenced by particular trade-offs facing an auditor. On the one hand, the audit firm faces the risk of losing the client if it issues a qualification, and on the other, failing to qualify exposes the auditor to lawsuits and reputation loss. We model the auditor's qualification decision as a two-stage model

APA, Harvard, Vancouver, ISO, and other styles

17

TUBA DERYA BASKAN. "ANALYZING THE GOING CONCERN UNCERTAINTY DURING THE PERIOD OF COVID-19 PANDEMIC IN TERMS OF INDEPENDENT AUDITOR'S REPORTS." ISPEC International Journal of Social Sciences & Humanities 4, no. 2 (2020): 28–42. http://dx.doi.org/10.46291/ispecijsshvol4iss2pp28-42.

Full text

Abstract:

It is thought that the Covid-19 pandemic, of which effects on the world and our country are estimated to be seen more in time, will have economic and social effects on the countries, entities and people. The aim of this research is to mention the significance of the going concern and how to reflect the problems that are arisen by the Covid-19 pandemic and that may occur within the going concern, and to identify the differences caused by this situation among the auditor’s reports in general. In the study, International Standard on Auditing (ISA)-570 Going Concern was generally examined and the

APA, Harvard, Vancouver, ISO, and other styles

18

Wallage, Philip. "Assurance on Sustainability Reporting: An Auditor's View." AUDITING: A Journal of Practice & Theory 19, s-1 (2000): 53–65. http://dx.doi.org/10.2308/aud.2000.19.s-1.53.

Full text

Abstract:

This article discusses initial experiences with a new assurance service: the verification of sustainability reports providing assertions regarding financial, environmental, and social issues. For illustration purposes, references to the verification of The Shell Report 2000 are made. Because of the new content and format of sustainability reports, established standards for reporting and verification are not yet available. Therefore, applying specifically developed criteria is inevitable. In this article, examples and characteristics of criteria that are needed to evaluate management assertions

APA, Harvard, Vancouver, ISO, and other styles

19

Behn, Bruce K., DeWayne L. Searcy, and Jonathan B. Woodroof. "A Within Firm Analysis of Current and Expected Future Audit Lag Determinants." Journal of Information Systems 20, no. 1 (2006): 65–86. http://dx.doi.org/10.2308/jis.2006.20.1.65.

Full text

Abstract:

This paper reports the impediments identified by practicing auditors that keep them from significantly reducing the time lag between closing and issuing their report. We obtain these impediments by surveying the U.S. assurance partners of an international audit firm. Our results suggest that lack of sufficient personnel resources, both with the client and the audit firm hindered a significant reduction in prior audit report lags. In addition, the partners believe that before audit report lags are signifi-cantly reduced, the clients' and the auditor's mindset must change to accommodate a new au

APA, Harvard, Vancouver, ISO, and other styles

20

Vanstraelen, Ann. "Going-Concern Opinions, Auditor Switching, and the Self-Fulfilling Prophecy Effect Examined in the Regulatory Context of Belgium." Journal of Accounting, Auditing & Finance 18, no. 2 (2003): 231–54. http://dx.doi.org/10.1177/0148558x0301800204.

Full text

Abstract:

Previous studies have demonstrated that auditors are reluctant to issue going-concern opinions. Some suggest this reluctance is strategic and stems from the auditor's desire to avoid loss of clients or reputation. This paper investigates the threat of loss resulting from auditor switching and client bankruptcy in the regulatory context of Belgium. Belgium requires companies to engage an audit firm for a three-year period. Consequently, the client's threat of switching auditors is potentially more credible in the third year than in the first two years. The empirical results support the hypothes

APA, Harvard, Vancouver, ISO, and other styles

21

Hirad, Alireza, and Mahmoodreza Rakhshani. "Investigating the Relationship between the Type of Auditors and Disclosure Domain Quality among Pharmaceutical Companies Listed in Tehran Stock Exchange." Applied Economics and Finance 5, no. 1 (2017): 45. http://dx.doi.org/10.11114/aef.v5i1.2864.

Full text

Abstract:

This research examines the relationship between the type of auditor's report and disclosure domain quality of the pharmaceutical companies listed in the Tehran Stock Exchange. The research method is inductive and is categorized in applied research according to research purpose. Research method and data analysis method is done using multiple correlation coefficient models and multiple regression. The statistical population of this study was all pharmaceutical companies listed in Tehran Stock Exchange during the years 2010-2014, which 488 companies have been selected. In this research, CD-ROMs a

APA, Harvard, Vancouver, ISO, and other styles

22

Abbott, Lawrence J., Veena L. Brown, and Julia L. Higgs. "The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations." Behavioral Research in Accounting 28, no. 1 (2015): 1–14. http://dx.doi.org/10.2308/bria-51314.

Full text

Abstract:

ABSTRACT This study investigates (1) the extent to which audit committee members (ACM) of small publicly traded companies utilize Public Company Accounting Oversight Board (PCAOB) inspection reports in their auditor selection recommendations when management recommends hiring the auditor, and (2) whether the Sarbanes-Oxley Act's mandated one-year cooling-off period mitigates independence concerns of ACM resulting from a prior management-auditor affiliation in the same auditor selection context. We use financially literate professional participants as proxies for ACM who make a Likert-scale base

APA, Harvard, Vancouver, ISO, and other styles

23

Salehi, Mahdi, Mahmoud Lari Dasht Bayaz, Shaban Mohammadi, Mohammad Seddigh Adibian, and Seyed Hamed Fahimifard. "Auditors’ response to readability of financial statement notes." Asian Review of Accounting 28, no. 3 (2020): 463–80. http://dx.doi.org/10.1108/ara-03-2019-0066.

Full text

Abstract:

PurposeThe main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO).Design/methodology/approachThe statistical population of this study includes all listed firms on the Tehran Stock Exchange (TSE) for the period of 2012–2017. The systematic elimination method is used for sampling and multiple regression and EViews software are used for testing the hypothesis models.FindingsThe obtained results show that there is a significant and positive relationship between audit r

APA, Harvard, Vancouver, ISO, and other styles

24

Saputra Daulay, Awin, and Vanica Serly. "Pengaruh Karakteristik Auditor Terhadap Audit Report Lag." JURNAL EKSPLORASI AKUNTANSI 2, no. 3 (2020): 3372–88. http://dx.doi.org/10.24036/jea.v2i3.289.

Full text

Abstract:

This study is intended to prove empirically the effect of Auditor Characteristics on Lag Audit Reports. This research is classified as quantitative research with a causative approach. The population in this study is financial sector companies listed on the Indonesia Stock Exchange in 2014-2018. The purposive sampling method is used, so there are 61 financial sector companies obtained as a sample in year 2014-2018. The type of data is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear analysis.The results of this study indicate that (1) The auditor's reput

APA, Harvard, Vancouver, ISO, and other styles

25

Czerney, Keith, Jaime J. Schmidt, and Anne M. Thompson. "Does Auditor Explanatory Language in Unqualified Audit Reports Indicate Increased Financial Misstatement Risk?" Accounting Review 89, no. 6 (2014): 2115–49. http://dx.doi.org/10.2308/accr-50836.

Full text

Abstract:

ABSTRACT According to auditing standards, explanatory language added at the auditor's discretion to unqualified audit reports should not indicate increased financial misstatement risk. However, an auditor is unlikely to add language that would strain the auditor-client relationship absent concerns about the client's financial statements. Using a sample of 30,825 financial statements issued with unqualified audit opinions during 2000–2009, we find that financial statements with audit reports containing explanatory language are significantly more likely to be subsequently restated than financial

APA, Harvard, Vancouver, ISO, and other styles

26

Sutjahyani, Dewi. "Pengaruh Pengalaman Auditor, Time Budget Pressure dan Ukuran Kantor Akuntan Publik Terhadap Audit Report LAG Pada Auditor Kantor Akuntan Publik Di Kota Surabaya." Eksis: Jurnal Ilmiah Ekonomi dan Bisnis 11, no. 2 (2020): 80. http://dx.doi.org/10.33087/eksis.v11i2.197.

Full text

Abstract:

The job of the auditor is to provide useful information, therefore when the audited report is delayed it will reduce the use value of the financial statements presented. Therefore, it is important to identify and have a deeper look at several factors related to the occurrence of audit report lag. Thus, it is necessary to study whether these factors significantly influence the audit report lag. This is important because the audit report lag phenomenon can reduce client interest and affect the reputation of auditors and public accounting firms where auditors work. Hypothesis 1 in this study is r

APA, Harvard, Vancouver, ISO, and other styles

27

CRUCEAN, Andreea Claudia, and Camelia-Daniela HATEGAN. "Effects of the Covid-19 Pandemic Estimated in the Financial Statements and the Auditor`s Report." Audit Financiar 19, no. 161 (2021): 105–18. http://dx.doi.org/10.20869/auditf/2021/161/001.

Full text

Abstract:

The COVID-19 pandemic had a significant impact on all aspects of life, but also on the financial reporting of companies and on the activity of auditors. The paper aims to highlight the importance of reporting in the financial statements the subsequent events caused by the COVID-19 pandemic, but also of the aspects that can significantly influence the going concern of companies' activities, respectively how these effects can cause changes in the quality of audit services. The study was conducted on a sample of 60 companies listed on the Bucharest Stock Exchange, analyzing the components of the

APA, Harvard, Vancouver, ISO, and other styles

28

Chung, Janne O. Y., Charles P. Cullinan, Michele Frank, James H. Long, Jennifer Mueller-Phillips, and Dennis M. O'Reilly. "The Auditor's Approach to Subsequent Events: Insights from the Academic Literature." AUDITING: A Journal of Practice & Theory 32, Supplement 1 (2012): 167–207. http://dx.doi.org/10.2308/ajpt-50328.

Full text

Abstract:

SUMMARY Approximately one-third of the PCAOB's inspection reports and several SEC enforcement releases identify deficiencies in the audit of subsequent events (SEs). Despite these issues, little research has been conducted to understand how and why these deficiencies occur. This paper integrates the psychology and behavioral accounting literatures to develop a model of the factors that influence the effectiveness of SE audit procedures. The model suggests that the effectiveness of these procedures is largely influenced by the auditor's cognitive processing mode, which is initially affected by

APA, Harvard, Vancouver, ISO, and other styles

29

Siswanto, Eko, and Fatchurrochman Fatchurrochman. "Pengaruh Profitabilitas, Leverage, Opini Auditor, Firm Size, Umur Perusahaan Terhadap Audit Delay Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Periode 2016-2018." JAMER : Jurnal Akuntansi Merdeka 2, no. 1 (2021): 17–24. http://dx.doi.org/10.33319/jamer.v2i1.45.

Full text

Abstract:

Abstract— The purpose of this study is to seek the profitability, leverage, auditor's opinion, firm size, company age on audit delay. Purposive sampling technique was used in sampling. The annual reports of LQ-45 Index enterprises registered on the IDX during 2016 to 2018 are used as secondary data sources. Data analysis was performed by multiple linear regression. Hypothesis testing results show that the profitability variable does not affect audit postponement, leverage variable has a positive effect on audit delay, auditor opinion variable influences audit delay, firm size variable does not

APA, Harvard, Vancouver, ISO, and other styles

30

Behn, Bruce K., Steven E. Kaplan, and Kip R. Krumwiede. "Further Evidence on the Auditor's Going-Concern Report: The Influence of Management Plans." AUDITING: A Journal of Practice & Theory 20, no. 1 (2001): 13–28. http://dx.doi.org/10.2308/aud.2001.20.1.13.

Full text

Abstract:

The purpose of this paper is to report the results of a study examining whether auditors' going-concern reports are associated with management plans as directed in SAS No. 59. Proxies for management plan information are taken from management's discussion and analysis (MD&A), the 10-K, or the annual report. The paper extends work by Mutchler (1985) and Chen and Church (1992) by modeling and testing the association between the auditors' going-concern report and three types of management plan disclosures. After controlling for financial condition, size, default status, and the propensity to v

APA, Harvard, Vancouver, ISO, and other styles

31

Kaamilah, Nisa'ul, Tatas Ridho Nugroho, and Toto Heru Dwihandoko. "Pengaruh Opini Audit, Pergantian Manajemen dan Pertumbuhan Perusahaan Terhadap Auditor Switching Dengan Financial Distress Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)." PRIVE: Jurnal Riset Akuntansi dan Keuangan 3, no. 2 (2020): 85–99. http://dx.doi.org/10.36815/prive.v3i2.892.

Full text

Abstract:

This research aims to analyze and obtain empirical evidence about the effect of audit opinion, management change and company growth on auditor switching with financial distress as a moderating variable. The population in this study were 90 financial sector companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used purposive sampling, 42 samples were obtained for three years of observation to produce 126 units of analysis. The research data were obtained from audited financial statements, independent auditor's reports and the company's annual report d

APA, Harvard, Vancouver, ISO, and other styles

32

Church, Bryan K., and Ping Zhang. "Nonaudit Services and Independence in Appearance: Decision Context Matters." Behavioral Research in Accounting 23, no. 2 (2011): 51–67. http://dx.doi.org/10.2308/bria-10044.

Full text

Abstract:

ABSTRACT This paper reports the results of two experiments designed to examine users' assessment of the provision of nonaudit services (NAS) on auditor independence. By design, each experiment includes a different decision context. In the first experiment, users witness a large decline in asset value and decide whether to sue the auditor in an effort to recoup losses (as often occurs with accounting scandals). In the second experiment, users assess asset value, which offers a more mundane context. We contend that decision context influences users' motives, such that the auditor's provision of

APA, Harvard, Vancouver, ISO, and other styles

33

Czerney, Keith, Jaime J. Schmidt, Anne M. Thompson, and Wei Zhu. "Do Type II Subsequent Events Impair Financial Reporting Quality?" Accounting Review 95, no. 6 (2019): 97–123. http://dx.doi.org/10.2308/accr-52662.

Full text

Abstract:

ABSTRACT This study examines whether material corporate events that occur during the year-end closing process constrain management's and the auditor's resources and inhibit them from providing high-quality financial reports. For a sample of U.S. company financial reports issued during 2000–2013, we identify material corporate events using Type II subsequent event footnote disclosures (i.e., material events that occur in year t+1, but prior to the issuance of the year t financial statements, yet do not affect amounts recognized in year t). We find that Type II subsequent events are associated w

APA, Harvard, Vancouver, ISO, and other styles

34

Silalahi, Samuel Parlindungan, and Harman Malau. "Pengaruh Profitabilitas dan Komite Audit terhadap Audit Report Lag pada Perusahaan Sub Sektor Property dan Real Estate (2017-2018)." Jurnal Ilmiah Universitas Batanghari Jambi 20, no. 2 (2020): 388. http://dx.doi.org/10.33087/jiubj.v20i2.918.

Full text

Abstract:

This study aims to determine the effect of profitability and audit committee on audit report lag of companies listed on the Indonesia Stock Exchange in the property and real estate sub sector in 2017-2018. This study uses descriptive methods in finding relationships between variables that provide a detailed description of a phenomenon by conducting linear regression analysis. The method of collecting data uses a passive participatory observation method where the researcher observes but is not directly involved in the activity. Through this method has been carried out by studying, classifying,

APA, Harvard, Vancouver, ISO, and other styles

35

Blake, Kelvin, Joseph V. Carcello, Norman J. Harrison, et al. "Response of a Subgroup of the PCAOB's Investor Advisory Group to the PCAOB's Concept Release Concerning Reports on Audited Financial Statements and Related Amendments to PCAOB Standards." Current Issues in Auditing 5, no. 2 (2011): C21—C50. http://dx.doi.org/10.2308/ciia-50101.

Full text

Abstract:

SUMMARY Recently, the Public Company Accounting Oversight Board (PCAOB) released a concept release concerning possible revisions to PCAOB standards related to reports on audited financial statements and related amendments to PCAOB standards. The comment letter below, written by a subgroup of the PCAOB's Investor Advisory Group, was recently submitted to the PCAOB in response to the Board's concept release. The subgroup believes that the four most important changes to the audit report would require the auditor to: (1) discuss the auditor's assessment of the estimates and judgments made by manag

APA, Harvard, Vancouver, ISO, and other styles

36

Sotnikova, Lyudmila. "Accounting for Fixed Assets and Capital Investments As a Key Issue in the Audit of Financial Statements." Auditor 7, no. 7 (2021): 28–42. http://dx.doi.org/10.12737/1998-0701-2021-7-7-28-42.

Full text

Abstract:

The article is devoted to the issues of accounting of fixed assets in organizations, whose securities are circulated by the organizers of trade on the securities market. These organizations include public joint stock companies, which are subject to mandatory audit. In the auditor's reports issued to such organizations, in accordance with the requirements of ISA 701 "Key Audit Matters", key audit matters should be disclosed. Very often, auditors choose such key issues as "fixed assets" and "capital investments", especially on the eve of the entry into force from January 1, 2022 of the new accou

APA, Harvard, Vancouver, ISO, and other styles

37

Kutera, Małgorzata. "Key research issues – a new element in auditor reporting." Zeszyty Teoretyczne Rachunkowości 2019, no. 101 (157) (2019): 79–94. http://dx.doi.org/10.5604/01.3001.0013.0756.

Full text

Abstract:

Significant changes are being made to the way independent auditors report audit results. They are generally oriented towards the broader context in which the auditors worked to analyse their conclusions more effectively. What is particularly interesting in this context is the auditor's duty to present Key Audit Matters (KAMs) concerning areas of the highest risk. In light of the above, the purpose of this article is to present the extent to which changes have been implemented in independent auditors' reports from the audits of the financial statements of the largest companies on the Polish mar

APA, Harvard, Vancouver, ISO, and other styles

38

Zarei, Hamid, Hassan Yazdifar, Mohsen Dahmarde Ghaleno, and Ramin azhmaneh. "Predicting auditors' opinions using financial ratios and non-financial metrics: evidence from Iran." Journal of Accounting in Emerging Economies 10, no. 3 (2020): 425–46. http://dx.doi.org/10.1108/jaee-03-2018-0027.

Full text

Abstract:

PurposeThe purpose of the paper is to investigate the extent to which a model based on financial and non-financial variables predicts auditors' decisions to issue qualified audit reports in the case of companies listed on the Tehran Stock Exchange (TSE).Design/methodology/approachThe authors utilized data from the financial statements of 96 Iranian firms as the sample over a period of five years (2012–2016). A total of 480 observations were analysed using a probit model through 11 primary financial ratios accompanying non-financial variables, including the type of audit firm, auditor turnover

APA, Harvard, Vancouver, ISO, and other styles

39

Syahputra, Briyan Efflin, Anggit Esti Irawati, Akhmad Afnan, and Btari Bunga Ceisari. "DETERMINANT FACTORS AFFECTING ON ACCURACY OF AUDITOR’S OPINION: MULTIGROUP ANALYSIS." International Journal of Business, Humanities, Education and Social Sciences (IJBHES) 2, no. 1 (2020): 36–43. http://dx.doi.org/10.46923/ijbhes.v2i1.65.

Full text

Abstract:

The increasing number of cases of manipulation of financial statements that often occur to date has made the public increasingly question the performance of the auditor profession. This is because, most cases of manipulation can occur due to the negligence of auditors who are unable to detect the fraud. So the opinion published is not correct, and then the information presented in the auditor's report becomes misleading. Therefore, it is necessary to conduct research to determine the various factors that can increase the accuracy of auditor's opinion. This research was conducted with the aim o

APA, Harvard, Vancouver, ISO, and other styles

40

GROSU, Maria, and Camelia Catalina MIHALCIUC. "Audit Risk Assessment and Influence on the Auditor`s Opinion." Audit Financiar 19, no. 163 (2021): 528–43. http://dx.doi.org/10.20869/auditf/2021/163/017.

Full text

Abstract:

Risk is one of the most controversial elements that auditors face in audit missions. This refers to the probability that significant misstatements will exist in the financial statements of companies, and the auditor will issue an unqualified opinion, therefore an erroneous opinion. For the auditor, the audit risk can be considered an economic risk, which requires the professional accountant to try to minimize this risk. Accurate identification and evaluation of the risk factors that characterize the three components of the Audit Risk - Inherent Risk, Control Risk and Detection Risk - contribut

APA, Harvard, Vancouver, ISO, and other styles

41

Nutyatno, Muhd, and Synthia Dewi. "TINJAUAN ETIKA ATAS PENGAMBILAN KEPUTUSAN AUDITOR BERDASARKAN PENDEKATAN MORAL." Media Riset Akuntansi, Auditing dan Informasi 1, no. 3 (2017): 49. http://dx.doi.org/10.25105/mraai.v1i3.1766.

Full text

Abstract:

<p class="Style1"><strong>The </strong>purposes of this study are to find out whether professional auditor has under-stood ethic code values in Accountant Ethic Codes in Indonesia and whether there is correlation between ethic value understandings with decision-making based on moral standard approach.</p><p class="Style1">In this study the author uses descriptive and correlational research method. The purpose of descriptive method is to describe facts and the nature of research object systematically, actually and accurately. Whereas the purpose of correla-tional r

APA, Harvard, Vancouver, ISO, and other styles

42

Christensen, Brant E., Steven M. Glover, and David A. Wood. "Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance." AUDITING: A Journal of Practice & Theory 31, no. 1 (2012): 127–46. http://dx.doi.org/10.2308/ajpt-10191.

Full text

Abstract:

SUMMARY The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet and income statement, the content in the auditor's report, and the level and nature of assurance provided on estimates. We examine estimates reported by public companies and find that fair value and other estimates based on management's subjective models and inputs contain estimation uncertainty or imprecision that is many times greater than materiality. Importan

APA, Harvard, Vancouver, ISO, and other styles

43

Rahmi, Mutia, and Efrizal Syofyan. "Pengaruh Karakteristik Komite Audit, Ukuran Kap, Dan Peran Internal Auditor Terhadap Ketepatan Waktu Penyampaian Laporan Audit." JURNAL EKSPLORASI AKUNTANSI 2, no. 3 (2020): 2956–75. http://dx.doi.org/10.24036/jea.v2i3.262.

Full text

Abstract:

The purpose of this study was to analyze the effect of audit committee characteristics, kap sizes, and internal auditor's role on accuracy of audit reporting time. The data used in this study are annual and financial reports in manufacturing companies listed on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained A sample of 240 companies. Hypothesis testing in this study uses Logistic regression analysis. The results show that the size of the audit committ

APA, Harvard, Vancouver, ISO, and other styles

44

Mustafa, Bob, and Elsa Sari Yuliana. "Determinan Reviu Laporan Keuangan dan Implikasinya terhadap Kualitas Laporan Keuangan Pemerintah Daerah." Eksos 15, no. 1 (2020): 48–64. http://dx.doi.org/10.31573/eksos.v15i1.102.

Full text

Abstract:

There are still many LKPD opinions in West Kalimantan that have not yet reached WTP opinion, even stagnating from year to year. In addition, the role and function of regional inspectorates in realizing the aspirations of regional governments to obtain WTP opinions that have not been optimal needs to be improved. This study tries to find out the influence of understanding of government accounting standards and understanding of internal control systems in the process of reviewing financial statements in supporting the quality of local government financial reports. This study aims to determine an

APA, Harvard, Vancouver, ISO, and other styles

45

Silva, Ana Fialho, Ana Maria Rodrigues, and Leonor Fernandes Ferreira. "Accounting regulation and enforcement mechanisms: the auditor's role in the portuguese listed groups." Revista Contabilidade & Finanças 14, spe (2003): 88–105. http://dx.doi.org/10.1590/s1519-70772003000400006.

Full text

Abstract:

The purpose of this article is to examine the extent to which the clauses for the exclusion of subsidiaries from consolidation are used, in order to assess the degree of compliance with accounting regulation and the effectiveness of the statutory auditor as an enforcement mechanism in case of observed non-compliance. The presentation of consolidated financial statements by Portuguese companies was not regulated in detail before the implementation of the EU's Seventh Directive and the general obligation to prepare consolidated accounts had not applied to Portuguese companies until 1991. Regulat

APA, Harvard, Vancouver, ISO, and other styles

46

Boritz, J. Efrim, and James E. Hunton. "Investigating the Impact of Auditor-Provided Systems Reliability Assurance on Potential Service Recipients (Retracted)." Journal of Information Systems 16, s-1 (2002): 69–87. http://dx.doi.org/10.2308/jis.2002.16.s-1.69.

Full text

Abstract:

The objective of this study is to assess the extent to which auditor-provided systems reliability assurance affects potential service recipients' (1) likelihood of recommending that their company enter into a contractual agreement with the service provider, and (2) comfort level with the reliability of the service provider's information systems. We conducted a full-factorial between-subjects experiment where the following four auditor assurances were either absent or present: availability, security, integrity, and maintainability. A total of 481 middle- and upper-level managers from a broad sp

APA, Harvard, Vancouver, ISO, and other styles

47

Tarasenko, Liliia. "THE FEATURES OF INTANGIBLE ASSETS AUDIT: ANALYTICAL PROCEDURES AND INSPECTION." Economic Analysis, no. 27(2) (2017): 201–8. http://dx.doi.org/10.35774/econa2017.02.201.

Full text

Abstract:

Increasingly, information, which is recorded on the reports, requires independent appraisal for user getting certainty about the financial position of enterprise. To provide such confirmation, the independent audit is a necessary procedure. Due to the fact, that level of intangible assets is all the time increasing, special attention should be paid to methods, which are used during the external review of specific objects. The article deals with the analysis of the existing problems of independent audit of intangible assets. This audit aims to work out the ways for its improvement taking into a

APA, Harvard, Vancouver, ISO, and other styles

48

Lizaldy, Muhammad Fadhill, and Yulinda Yulinda. "PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 1, no. 2 (2017): 190–94. http://dx.doi.org/10.30871/jama.v1i2.506.

Full text

Abstract:

Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive. This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by companies due to decrease public trust of image company. In addition, some of companies received unqualified opinion stop operating and not in accordance with the auditor's assessment. Thus, this study used object includes manufacturer listed on Indonesia Stock Exchange du

APA, Harvard, Vancouver, ISO, and other styles

49

Atmaja Negara, I. Putu Agus. "PENGARUH INTERVENSI MANAJEMEN, ROTASI SEMU AUDITOR, DAN PERSEPSI FEE AUDIT TERHADAP INDEPENDENSI AUDITOR." Journal of Applied Management and Accounting Science 1, no. 2 (2020): 128–40. http://dx.doi.org/10.51713/jamas.v1i2.20.

Full text

Abstract:

Financial report is an important media in communicating facts about company finances and as a basis for decision making. Many parties have an interest about the financial report of a company. Therefore a profession is needed that can guarantee that the financial report are free of fraud made by company management. This is where the auditor's role is needed. auditor independence is very important for public trust in financial reporting. This study aims to determine the effect of the influence of management intervention, pseudo auditor rotation and audit fees perception on auditor independence.

APA, Harvard, Vancouver, ISO, and other styles

50

Panggabean, Fitri Yani. "KINERJA LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN DAN KOTA DI SUMATERA UTARA BERDASARKAN OPINI AUDIT." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 2 (2019): 151. http://dx.doi.org/10.31289/jab.v5i2.2692.

Full text

Abstract:

The aims of the study is to explore the results of the audit opinion given by Badan Pemeriksa Keuangan on the local government financial statement in North Sumatra by using financial documents for the 2014 fiscal year. This research is a descriptive study which reveals the results of the auditor's opinion on the local government financial statement. The research population is the object of local government in the province of North Sumatra in 2014 fiscal year. The research sample consisted of 33 local government financial statement documents in North Sumatra. The type of data used is secondary

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!