Using a sample of financially stressed companies, we find that the issuance of a MWO increases the likelihood of a GCO, suggesting that auditors respond to the uncertainty surrounding a MWO by issuing a GCO. Further, the positive association between MWO and GCO obtains for company-level material...
critically important entries in the Security log may be obscured by the large number of log entries created by routine activities and computer performance, and the available amount of data storage may be seriously affected. Companies that operate in certain regulated industries may have legal obligatio...
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A Form 8-K is used by public companies to disclose events to shareholders and the general public. The form is reserved for events that a normal investor would deem material to their investment decisions (SEC 2021). The form is used for a wide range of issues and events. Some of the mos...
Australian data provide audit partner names from publicly listed companies within the engagement audit report. In 2006, Australia mandated partners rotate after 5 years, in addition to the disclosure of an audit partner’s name. As a result, researchers were able to examine the impact of audit ...
Companies that used a different name or that were acquired can lead to NAP inconsistencies. 7) Is your business address a PO Box? PO Boxes and UPS boxes are a no no. It's good to know this up front before you get started. 8) Is your phone number a land line? Some Local SEOs ...
‘Restoring trust in audit and corporate governance’ sets out proposals on strengthening the UK’s corporate governance framework and the way companies are audited. Here we share with you ICAEW’s views on the consultation, explore what restoring trust
North American Electricity Reliability Corporation (NERC) maintains reliability standards for energy companies operating in the United States, Canada, andMexico. U.S. energy companies are also subject to regulations from theFederal Energy Regulatory Commission(FERC) and, in the case of companies ...
Specifically, Section 404 of the law requires public companies to perform extensive internal control tests and include an internal control report with their annual audits. What Is an Attestation? The Sarbanes-Oxley Act requires the executives of all publicly traded companies to establish, maintain, an...
Net assets might be an appropriate benchmark to use for a start-up company which has little revenue or profits. Also EBITDA (earnings before interest, taxation, depreciation and amortisation) may be relevant for companies with substantial financing costs. 5 MATERIALIT Y IN THE AUDIT OF FINANCIAL...