Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 3 of 3 for “"Audit Disclosures"”.
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Audit Transition In The Age Of Digital Revolution: Technology, Performance, Sustainability, And Transparency — Insights From Emerging Markets [before doctoral defense]
… technologies has fundamentally transformed the auditing profession, reshaping how audits are planned, executed, and communicated. Despite the increasing interest in digital auditing tools, there is little integrated evidence on the combined effects of audit technologies and improved disclosures …
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Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility
… standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a …
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The Effects of Human Capital and Voluntary Human Capital Disclosures on Investors' Decision-Making and Assessments of Firm Value
… and importance of voluntary human capital disclosures. The 2 X 2 X 2 experiment manipulates firm financial performance, non-GAAP voluntary disclosures, and disclosure attestation to identify the extent to which human capital disclosures influence investor decision-making related to …