The audit reporting model: Current research synthesis and implications
To facilitate the development of auditing and other professional standards and to inform
regulators of insights from the academic auditing literature, the Auditing Section of the …
regulators of insights from the academic auditing literature, the Auditing Section of the …
Assessing the impact of the new auditor's report
H Li, D Hay, D Lau - Pacific Accounting Review, 2019 - emerald.com
Purpose 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 …
provide more relevant information to users and enhance the perceived value of financial …
What's in a name? Initial evidence of US audit partner identification using difference-in-differences analyses
LM Cunningham, C Li, SE Stein… - The Accounting …, 2019 - publications.aaahq.org
We investigate changes in the quality and cost of audit services surrounding PCAOB Rule
3211, which requires disclosure of audit partner names in Form AP. To isolate changes due …
3211, which requires disclosure of audit partner names in Form AP. To isolate changes due …
Audit partner identification and characteristics: Evidence from US Form AP filings
This paper investigates the overall impact of and the information made available by the
recent audit partner disclosure requirement in the US After a contentious comment period …
recent audit partner disclosure requirement in the US After a contentious comment period …
Does recent academic research support changes to audit reporting standards?
SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International
Auditing and Assurance Standards Board (IAASB), and the UK Financial Reporting Council …
Auditing and Assurance Standards Board (IAASB), and the UK Financial Reporting Council …
Key audit matters: a systematic review
M Elmarzouky, K Hussainey… - International Journal of …, 2024 - inderscienceonline.com
Key audit matters (KAMs) play a substantial role in financial reporting and have garnered
increasing attention in recent years. This systematic review of 117 papers and reports …
increasing attention in recent years. This systematic review of 117 papers and reports …
Auditor, client and investor consequences of the enhanced auditor's report
M Al‐mulla, ME Bradbury - International Journal of Auditing, 2022 - Wiley Online Library
This study examines the impact of the enhanced auditor's report (ISA 701) in New Zealand
on audit effort (audit fees and audit delay); audit quality (absolute abnormal accruals); …
on audit effort (audit fees and audit delay); audit quality (absolute abnormal accruals); …
The changing face of the auditor's report: Implications for suppliers and users of financial statements
P Prasad, P Chand - Australian Accounting Review, 2017 - Wiley Online Library
Abstract The International Auditing and Assurance Standards Board (IAASB) recently
finalised several significant and controversial reforms of the audit reporting model. The …
finalised several significant and controversial reforms of the audit reporting model. The …
Do auditor and CFO gender matter to earnings quality? Evidence from Sweden
D Nasution, K Jonnergård - Gender in Management: An International …, 2017 - emerald.com
Purpose This study aims to examine the association between auditor and chief financial
officer (CFO) gender and earnings quality, utilising data from Sweden. This study also aims …
officer (CFO) gender and earnings quality, utilising data from Sweden. This study also aims …
Impact of the disclosure of audit engagement partners on audit quality: Evidence from the USA
The debate concerning the recent regulation in the USA mandating accounting firms to
disclose engagement partners' identity is ongoing. We examine the impact of the Public …
disclose engagement partners' identity is ongoing. We examine the impact of the Public …