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 …

SUMMARY A judgment problem associated with auditing subsequent events is that auditors
fail to adequately respond to subsequent events identified late in the audit. One possible …

Purpose: The aim of this article is to present a practical study of disclosures of events after
the reporting period in the financial reports of listed companies from selected European …

This study investigates the underlying causes affecting auditors' approaches to subsequent
events. As auditors are required to perform the majority of subsequent events procedures …

While regulators criticize auditors for lacking appropriate professional skepticism (SEC,
2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson …

The article aims to highlight the importance of reporting of subsequent events in financial
statements, the factors that influence their reporting and the implication in statutory audit …

Using Chinese firms' subsequent events disclosure of the COVID-19 outbreak in early 2020,
we provide large-scale evidence on firms' materiality judgment and disclosure decisions on …

We examine subsequent event reporting and audit quality among state and local
governments. We find that ten percent of governments report at least one matter in the …

The goal of the present study was to investigate the effect of prior commitment and control
environment risk on auditors' proposed adjustments regarding subsequent events. To this …

The goal of the present study was to investigate the effect of prior commitment and control
environment risk on auditors' proposed adjustments regarding subsequent events. To this …