Showcasing Audit Quality through Voluntary Public Disclosure of Audit Quality Indicators
نویسندگان
چکیده
منابع مشابه
Non-audit fees, disclosure and audit quality
This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signi cantly corre...
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The purpose of this study is to investigate the factors affecting the evaluation of the quality of voluntary disclosure, given that the factors used in internal research due to having an external source and focusing on the number of disclosures may not be an appropriate criterion for measuring the quality of information disclosure, so, it is necessary to provide new influencing factors on the e...
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ژورنال
عنوان ژورنال: Current Issues in Auditing
سال: 2021
ISSN: 1936-1270
DOI: 10.2308/ciia-2021-004