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Keywords: information asymmetry
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–29.
Published: 26 October 2023
.... 13 05 2021 29 09 2023 04 10 2023 2023 loan agreements auditor communication provisions information asymmetry auditor litigation risk audit fees AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 29 American Accounting Association DOI: 10.2308/AJPT...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 235–259.
Published: 01 May 2019
... April 2018 integrated reporting assurance combined assurance analyst forecasts bid–ask spreads information asymmetry The evolving nature of corporate reporting to meet the increasing information requirements of report users ( KPMG 2013 , 2015 , 2017 ) is accompanied...
Journal Articles
AUDITING: A Journal of Practice & Theory (2015) 34 (2): 121–146.
Published: 01 May 2015
... are mandatory. The assurance role undertaken by Competent Persons reporting under the JORC Code bears many close similarities to the financial reporting assurance role undertaken by auditors. Further, the information environment of MDSEs is characterized by high information asymmetry and the reality...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (3): 1–30.
Published: 01 August 2013
... from 1994 to 2006 and over 90,000 firm-year observations, we find that the cost of debt is lower when firms are audited by Big N auditors, especially in countries with strong investor protection. Second, we find that firms with more informational problems (i.e., higher information asymmetry problems...