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Showing 1 to 3 of 3 for “"Audit report lag"”.

  1. Statutory audit and corporate governance: Evidence from the small and medium-sized AIM companies

    … among the shareholders, directors, and statutory auditors of a sample of small and medium-sized AIM companies of the London Stock Exchange for the financial periods covering 2010 to 2015 towards the demand and supply of statutory audit services, aiming to provide answers to the research questions …

    middlesex Repository record for Statutory audit and corporate governance: Evidence from the small and medium-sized AIM companies (opens in a new tab)

  2. Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality

    … traded firms commonly supplement their audited GAAP-based financial statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP …

    kennesaw Repository record for Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality (opens in a new tab)

  3. The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States

    <p>ABSTRACT</p> <p>THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES</p> <p>by</p> <p>James Alan Bell</p> <p>This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement …

    kennesaw Repository record for The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States (opens in a new tab)