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Impact of auditor report changes on financial reporting quality and audit costs: Evidence from the United Kingdom
While substantial revisions to auditor reporting requirements are being implemented
internationally, the impact of these reforms on financial reporting quality is unknown. We …
internationally, the impact of these reforms on financial reporting quality is unknown. We …
Risk disclosure preceding negative outcomes: The effects of reporting critical audit matters on judgments of auditor liability
Audit practitioners, academics, and attorneys have expressed concern that disclosing critical
audit matters (CAMs) will increase jurors' auditor liability judgments when auditors fail to …
audit matters (CAMs) will increase jurors' auditor liability judgments when auditors fail to …
The effects of critical audit matter paragraphs and accounting standard precision on auditor liability
ABSTRACT The Public Company Accounting Oversight Board recently proposed
amendments to the standard audit report that would require the disclosure of critical audit …
amendments to the standard audit report that would require the disclosure of critical audit …
The perceived impact of the KAM reforms on audit reports, audit quality and auditor work practices: stakeholders' perspectives
LA Nguyen, M Kend - Managerial Auditing Journal, 2021 - emerald.com
Purpose The purpose of this study is to understand how the new reforms related to key audit
matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the …
matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the …
Bank directors' perceptions of expanded auditor's reports
Subsequent to the financial crisis, standard setters developed suggestions for enhancing the
audit function, in order to increase financial stability. One related idea is to expand the audit …
audit function, in order to increase financial stability. One related idea is to expand the audit …
Tell me more: A content analysis of expanded auditor reporting in the United Kingdom
KW Smith - Accounting, Organizations and Society, 2023 - Elsevier
Examining the implementation of ISA 700 (UK and Ireland) provides unique insights into
auditors' word choice and tone when creating expanded audit reports. Focusing on the first …
auditors' word choice and tone when creating expanded audit reports. Focusing on the first …
Investigating recent audit reform in the Australian context: An analysis of the KAM disclosures in audit reports 2017–2018
The aim of this study is to explore the new Australian auditing regulations around Key Audit
Matters (KAMs), fully adopted since 2017, by reporting on matters published in over 3,000 …
Matters (KAMs), fully adopted since 2017, by reporting on matters published in over 3,000 …
Early evidence on the effects of critical audit matters on auditor liability
SUMMARY The US Public Company Accounting Oversight Board recently proposed
changes to the audit reporting model that would require auditors to disclose areas of high …
changes to the audit reporting model that would require auditors to disclose areas of high …
The value relevance of managers' and auditors' disclosures about material measurement uncertainty
Regulators now require auditors to provide information about how they evaluate complex
estimates. Because users encounter this auditor-provided information alongside …
estimates. Because users encounter this auditor-provided information alongside …
Are auditor and audit committee report changes useful to investors? Evidence from the United Kingdom
LC Reid - 2015 - trace.tennessee.edu
Recently, US and international regulators have proposed significant changes to auditor and
audit committee reporting with the stated intention of delivering more useful information to …
audit committee reporting with the stated intention of delivering more useful information to …