Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Kay W. Tatum"'
Autor:
Paul Coram, Kay W. Tatum, Denise Dickins, Veena L. Brown, Julia L. Higgs, Tammie J. Schaefer, Sean A. Dennis, Christine E. Earley
Publikováno v:
Current Issues in Auditing. 13:C1-C9
SUMMARY On July 16, 2018, the International Auditing and Assurance Standards Board (the Board or IAASB) issued a request for comment on its Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::23222e967c5eae12839e698ab123d888
https://doi.org/10.2308/ciia-52338
https://doi.org/10.2308/ciia-52338
Publikováno v:
SSRN Electronic Journal.
We investigate the consequences of adopting the expanded audit report for companies in the United Kingdom’s Alternative Investment Market (AIM) after July 2017. We examine the incremental informativeness of annual reports and the cost and quality o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ea60ef1e235ab71637aa7b2301f8d7ea
https://doi.org/10.2139/ssrn.3805879
https://doi.org/10.2139/ssrn.3805879
Publikováno v:
Review of Accounting Studies. 23:1543-1587
The United Kingdom has recently required an expanded auditor’s report for large public companies. We investigate whether this requirement is associated with an increase in the decision usefulness of the auditor’s report and whether it has indirec
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3b275f7b0a73080ac87bf8f66ce9810e
https://doi.org/10.1007/s11142-018-9464-0
https://doi.org/10.1007/s11142-018-9464-0
Autor:
Kay W. Tatum1
Publikováno v:
Journal of Corporate Accounting & Finance (Wiley). May/Jun2003, Vol. 14 Issue 4, p45-50. 6p.
Publikováno v:
SSRN Electronic Journal.
The audit regulator in the United Kingdom made significant changes to the auditor’s report for large public companies with fiscal years beginning on or after October 1, 2012. The new report has to describe significant risks of material misstatement
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ed14929273a55e18f57651f2dd6a008b
https://doi.org/10.2139/ssrn.2741174
https://doi.org/10.2139/ssrn.2741174
Autor:
Paul Munter, Kay W. Tatum
Publikováno v:
Journal of Corporate Accounting & Finance. 14:45-50
Major efforts are underway to improve the quality of external audits—both in the United States and abroad. And big changes are in the wind. © 2003 Wiley Periodicals, Inc.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::abf01f9497a1fe097551985e89b61a0f
https://doi.org/10.1002/jcaf.10168
https://doi.org/10.1002/jcaf.10168
Autor:
Paul Munter, Kay W. Tatum
Publikováno v:
Journal of Corporate Accounting & Finance. 12:19-26
You know we now live in a global economy. U.S auditors must comply with global standards when dealing with multinational firms. But did you know that some international auditing requirements are more demanding than ours—and even conflict with them?
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::e352560147b09561c566aee870602562
https://doi.org/10.1002/jcaf.2405
https://doi.org/10.1002/jcaf.2405