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Full-Text Articles in Business
Audit And Compilation Report Timeliness In Local Governments: An Empirical Investigation Of Mississippi Governmental Entities That Exceed State Reporting Deadlines, Corey S. Cagle
Electronic Theses and Dissertations
For governmental audit and compilation reports to be relevant, they must be prepared and made available to the public in a timely manner. The purpose of this study is to identify variables that have an influence on audit and compilation report delay in governments. This research utilizes ordinary-least-squares regression to estimate the effects of several variables of interest on the time it takes to file the audit or compilation report with the Office of the State Auditor. The research also utilizes logistic regression to estimate the effects of several variables of interest on the incidence of filing the audit or …
Accounting Comparability, Audit Effort And Audit Outcomes, Joseph Hongbo Zhang
Accounting Comparability, Audit Effort And Audit Outcomes, Joseph Hongbo Zhang
LSU Doctoral Dissertations
The paper investigates the usefulness of accounting comparability for audit engagement. Comparability among peer firms in the same industry reflects the similarity and the relatedness of firms’ operating environment and accounting reporting. From two perspectives of “inherent business risk” and “external information efficiency”, comparability is helpful for auditors to assess client business risk and lowers the cost of information acquisition, processing, and testing. For a given firm, I hypothesize that the availability of information about comparable firms is helpful for auditors by improving audit accuracy and audit efficiency. The comparability proxy is based on a variety of measures including pair-wise …