Table of contents
Do adjustments bring auditors peace of mind? The effect of previous audit adjustments on current-year audit pricing
Songsheng Chen, Michel Magnan, Zhili Tian, Li YaoThis paper aims to investigate the effect of prior years’ audit adjustments, a proxy for auditors’ private information regarding the persistence of their clients’ audit risk, on…
271
The effect of the rules- versus principles-based accounting standards on opinion shopping
Heesun Chung, Yewon KimThe purpose of this study is to examine whether the change in accounting standards from the rules-based local GAAP to the principles-based IFRS influences a manager’s…
421
The impact of key audit matter reporting on analyst forecast accuracy and forecast dispersion: evidence from Chinese listed firms
Zhiying Hu, Yan Li, Beixin Lin, Gary KleinmanThe purpose of this study is to investigate the decision usefulness of key audit matters (KAMs) disclosures from the perspective of financial analysts.
792
Audit quality and independence concerns after major audit reforms within a developing country: stakeholder perceptions from Vietnam
Lan Anh Nguyen, Michael Kend, Hoa LuongThe purpose of this exploratory study is to investigate the perceptions of key stakeholders in Vietnam on the impact on audit quality and independence after major reforms to audit.
613
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou