Harmonization of the Auditor’s Report
نویسندگان
چکیده
We acknowledge the use of foreign annual reports at Harvard University's Baker Library, and the many hours that our research assistant K. Tam spent there. We would like to thank for their help with data collection, analyses, and translations into the English language. We are also grateful to the two anonymous referees and participants at the AAA/KPMG Peat Marwick International Accounting Research Conference and the accounting workshop at the University of Connecticut for their valuable comments and suggestions.
منابع مشابه
Perceptions and Misperceptions Regarding the Unqualified Auditor’s Report by Financial Statement Preparers, Users, and Auditors
SYNOPSIS: U.S. and international auditing standard setters continue to raise questions about standard auditors’ reports and are exploring alternatives to those reports. Government agencies and professional organizations are also raising questions about the auditor’s report. These questions point to a continued existence of an ‘‘audit expectation gap.’’ To investigate perceptions and mispercepti...
متن کاملVoluntary disclosure of internal control and auditor’s attestation: evidence from China
We examine what determines a firm’s decision to disclose a self-assessment report on its internal control (IC) system and to further attain an auditor’s attestation on the report, using a sample of firms from the Shanghai Stock Exchange during the period 2006–2010. We hypothesize and find supporting evidence that the likelihood of having voluntary disclosure of IC self-assessment with an audito...
متن کاملرابطه بین اظهارنظر حسابرس، اقلام تعهدی اختیاری و ریسک مالی
چکیده در این مقاله رابطه بین اظهارنظر حسابرس و ریسک مالی با مدیریت سود مورد بررسی قرار گرفته است. مدیریت سود با استفاده از اقلام تعهدی اختیاری برآورد شده است. در رابطه با نوع اظهارنظر حسابرس، گزارش حسابرس به دو دسته مقبول (تعدیل نشده) و مشروط (تعدیل شده) تقسیم شده است. از متغیرهای ریسک مالی، اهرم مالی و نوسانات سود در این پژوهش استفاده شده است. برای برآورد اقلام تعهدی اختیاری بر اساس نوع صنعت ...
متن کاملOptimal Harmonization of Out-Network Traffic Control Regulations in Social Networks
Regulations of use of social networks, as one of the key components in these networks, serve an important role in controlling the flow of traffic. The study of the harmonization of these terms and regulations can be a significant step to avoid congestion and (Users’) rejection in the network. Harmonization of traffic control regulations (TCR) among social networks is one of the best solutions t...
متن کاملRelationship between Emotional Intelligence, Ethical Climates and Ethical Values of Companies and Auditor’s Ethical Judgment
Background: Evolution of the audit profession and its ability to gain public trust will depend on compliance with code of professional ethics. Fraudulent activities indicate the weakness of the ruling ethical values in work and training environment. The purpose of the present study is to investigate the relationship between emotional intelligence, ethical climates and ethical values of companie...
متن کامل