Assessing the impact of the new auditor’s report
Assessing the impact of the new auditor’s report
复制标题
评估新审计报告的影响
DOI：
10.1108/par-02-2018-0011
复制
发表时间：
2019
影响因子：
2.1
通讯作者：
Hong Li
中科院分区：
文献类型：
--
作者：
David Lau;David Hay;Hong Li
目的国际上已提议并发布了审计报告的变更，以便为用户提供更多相关信息并提高财务报表审计的感知价值。本文旨在调查新西兰背景下审计报告变化对审计质量和审计费用的影响。
PurposeChanges to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit fees in the New Zealand context.