The role of the auditor and the Companies ActFraser, GraemeMorris, Veldra
Moreover, this approach likely increases the need for auditor-client interactions during the audit of narrative disclosures. Furthermore, while a similar accrual or earnings structure may largely reflect the preference of an audit partner for a certain accounting or measurement method or degree of ...
Duchin and Schmidt (2013) find that uncertainty is higher and corporate monitoring is lower during merger waves. Thus, the gatekeeping responsibilities of the auditor and the potential value of auditor oversight are elevated during these periods. I provide evidence that auditors, unlike other ...
This study investigates whether auditor quality and audit committee expertise are associated with improved financial reporting timeliness as measured by th... Schmidt,Jaime,Wilkins,... - 《Auditing》 被引量: 31发表: 2013年 The State of Audit Committees. The article focuses on the state of the ...
on the audit quality and cluster theory literature to examine whether auditor tenure and auditor's geographic proximity to the client (proxies for auditor client specific knowledge) are associated with the incidence of Section 404 internal control weakness (ICW) under the Sarbanes–Oxley Act (2002)...
Is there any Advantage or Annoyance for Independent Directors under Companies Act, 2013 The Companies Act, 2013 sets to refurbishment of the provisions relating to independent directors entirely by conferring greater power and responsibility i... MD Shah 被引量: 0发表: 0年 The Intellectual Foundati...
2). Many of the sustainable standards, DS included, that came to be developed ever since draw on the stipulations of the Basler Criteria. In June 2017 the Swiss Soy Network commissioned its first benchmarking exercise since its formation as an association. An independent evaluator and auditor ...
But if auditors no longer arrive at the scene after the car is crashed, do they then assume responsibility for the condition of its engine, let alone whether the driver was wearing a seat belt. The view from Australia, from John Doyle the auditor general of the Victoria, is that there ...
underreactions, which are more likely to occur over a short window. Nevertheless, we perform robustness analyses in the spirit of the adjustments suggested by Blankespoor et al. (2018): we remove, from the sample, bonds that experienced a price increase (decline) of more than 10% from the...
level yielded few significant results. The lack of significance for codes of ethics might reflect their relative lack of development in Libya, in which case Libyan companies should pay attention to their content and how they are supported, especially in the light of the under-development of the ...