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AUDITING: A Journal of Practice & Theory (2020) 39 (2): 27–50.
Published: 01 May 2020
... and Organizations Section Midyear Meeting, and the 2016 Auditing Section Midyear Meeting. Editor's note: Accepted by Douglas F. Prawitt. 2 2018 11 2019 2020 materiality financial disclosure audit report accounting conservatism investor preferences Investors and creditors...
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 1–19.
Published: 01 February 2020
... website. Principal auditors may voluntarily disclose this same information in an appendix to the audit report. We experimentally examine how the joint effects of the principal auditor's extent of use of other auditors and their use of voluntary disclosure influence investors' perceptions of audit quality...
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 23–45.
Published: 01 August 2019
...Jean Bédard; Nathalie Gonthier-Besacier; Alain Schatt SUMMARY Since 2003, French auditors must disclose justifications of assessments (JOAs) in expanded audit reports. Like critical audit matters recently introduced in the U.S., and key audit matters introduced by international standard setters...
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 71–93.
Published: 01 November 2014
...Brant E. Christensen; Steven M. Glover; Christopher J. Wolfe SUMMARY: Both U.S. and international standard setters have recently proposed changes to the standard audit report, including a requirement to include a critical audit matter (CAM) paragraph. We examine how nonprofessional investors react...
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 127–146.
Published: 01 February 2012
... 2010 September 2011 2012 financial statements audit report fair value estimates materiality estimation uncertainty Auditing standards and the current standard unqualified audit report (i.e., clean opinion) outline the purpose of an audit: The purpose of an audit...