Objectification and verification of financial information

Autor: A. V. Petukh, V. V. Bashkatov, O. I. Shvyreva

Publikováno v: Учёт. Анализ. Аудит, Vol 10, Iss 5, Pp 22-37 (2023)

The term “financial information” is being actively introduced into all spheres of the economy as a key resource for supporting managerial decision-making at the micro and macro levels. However, it happens that this definition is treated ambiguous

Externí odkaz: https://doaj.org/article/16f7686e6c1745939415fa5848856827

Expanded Auditor's Report Disclosures and Loan Contracting*

Autor: Gerald J. Lobo, Vlad-Andrei Porumb, Reggy Hooghiemstra, Dick de Waard, Yasemin Zengin-Karaibrahimoglu

Publikováno v: Porumb, V A, Zengin-Karaibrahimoglu, Y, Lobo, G J, Hooghiemstra, R & de Waard, D 2021, ' Expanded Auditor's Report Disclosures and Loan Contracting* ', Contemporary Accounting Research . https://doi.org/10.1111/1911-3846.12697
Porumb, V-A, Zengin-Karaibrahimoglu, Y, Lobo, G J, Hooghiemstra, R & de Waard, D 2021, ' Expanded Auditor's Report Disclosures and Loan Contracting ', Contemporary Accounting Research, vol. 38, no. 4, pp. 3214-3253 . https://doi.org/10.1111/1911-3846.12697
Contemporary Accounting Research, 38(4), 3214-3253. Wiley
Porumb, V-A, Zengin-Karaibrahimoglu, Y, Lobo, G J, Hooghiemstra, R & de Waard, D 2021, ' Expanded Auditor’s Report Disclosures and Loan Contracting ', Contemporary Accounting Research, vol. 38, no. 4, pp. 3214-3253 . https://doi.org/10.1111/1911-3846.12697

Starting in October 2013, auditors of premium-listed firms in the United Kingdom are mandated to prepare an expanded auditor's report that provides details on audit procedures, risks of material misstatement (RMMs), and materiality thresholds. This r

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3d7025bd95075d6f756fa87a530d0409
https://www.research.manchester.ac.uk/portal/en/publications/expanded-auditors-report-disclosures-and-loan-contracting(f4d65754-f8ee-4699-8ba0-687fd33eb652).html

Evidence from the U.K. on Auditor's Judgment in the Risks of Material Misstatement: Determinants and Consequences

Autor: Alduraywish, Yaqoub

An auditor report is prepared by an independent external auditor in a bid to provide reasonable assurance on a client company’s financial statements. Frequently in the past and following the global financial crisis, users of auditor’s report incl

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a870d5feb7970bb27a86cf00686b596d