Consistency of going concern audit report modifications over time, audit firms and countries

持续经营审计报告随时间、审计公司和国家修改的一致性

基本信息

  • 批准号:
    DP0880315
  • 负责人:
  • 金额:
    $ 11.45万
  • 依托单位:
  • 依托单位国家:
    澳大利亚
  • 项目类别:
    Discovery Projects
  • 财政年份:
    2008
  • 资助国家:
    澳大利亚
  • 起止时间:
    2008-04-15 至 2013-04-30
  • 项目状态:
    已结题

项目摘要

This research has both national and international benefits. Evidence of the consistency of the going concern audit reporting decision over time and by audit firms in Australia is important to financial report users. Further, an examination of audit reporting behaviour across countries contributes to international convergence. Without consistent application, the benefits of convergence decrease and transactions costs and information risk increase. Australia has a policy of international convergence and it is important that Australian representatives have input into the standard-setting process and policy and research supporting these standards both nationally and internationally. The research team can have this input.
这项研究对国内和国际都有好处。持续经营审计报告决策的一致性的证据和审计公司在澳大利亚是重要的财务报告使用者。此外,对各国审计报告行为的审查有助于国际趋同。如果应用不一致,收敛的好处就会降低,交易成本和信息风险就会增加。澳大利亚有一项国际趋同的政策,重要的是澳大利亚代表对标准制定过程以及在国内和国际上支持这些标准的政策和研究作出贡献。研究小组可以有这样的输入。

项目成果

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Prof Roger Simnett其他文献

Prof Roger Simnett的其他文献

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{{ truncateString('Prof Roger Simnett', 18)}}的其他基金

Evaluating innovative assurance practices for sustainability reporting
评估可持续发展报告的创新保证实践
  • 批准号:
    DP230102083
  • 财政年份:
    2023
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Discovery Projects
Extended reporting and assurance for not-for-profit organisations
非营利组织的扩展报告和保证
  • 批准号:
    DP160101065
  • 财政年份:
    2016
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Discovery Projects
Enhancing integrated reporting: implications for internal and external reporting and assurance
加强综合报告:对内部和外部报告及保证的影响
  • 批准号:
    LP120200234
  • 财政年份:
    2013
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Linkage Projects
Evaluating and enhancing the composition and functioning of multidisciplinary greenhouse gas assurance engagement teams
评估和加强多学科温室气体保障参与团队的组成和运作
  • 批准号:
    DP110103444
  • 财政年份:
    2011
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Discovery Projects
Improving the Credibility of Greenhouse Gas Emissions Disclosures
提高温室气体排放披露的可信度
  • 批准号:
    LP0883439
  • 财政年份:
    2008
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Linkage Projects
Do Converged International Auditing Standards Result in Converged International Auditor Behaviour?
趋同的国际审计标准是否会导致趋同的国际审计师行为?
  • 批准号:
    DP0558640
  • 财政年份:
    2005
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Discovery Projects
Strategic Archetypes, Knowledge Management Practices and Knowledge Processes in the Provision of Assurance and Consulting Services
提供保证和咨询服务的战略原型、知识管理实践和知识流程
  • 批准号:
    ARC : DP0210370
  • 财政年份:
    2002
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Discovery Projects

相似海外基金

Effects of Going Concern Opinion
持续经营意见的影响
  • 批准号:
    19K13875
  • 财政年份:
    2019
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Grant-in-Aid for Early-Career Scientists
Management disclosure of going concern risk and auditor involvement in the discosure
管理层对持续经营风险的披露以及审计师参与披露
  • 批准号:
    17K04044
  • 财政年份:
    2017
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Grant-in-Aid for Scientific Research (C)
An Empirical Research of Management Behavior on Disclosure on Going Concern Assumption
持续经营假设披露管理行为实证研究
  • 批准号:
    25780300
  • 财政年份:
    2013
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Grant-in-Aid for Young Scientists (B)
Experimental Investigations of Client Rejetion for Going Concern Reasons and Initial Public Offerings Concerns
客户因持续经营原因和首次公开募股问题而拒绝的实验调查
  • 批准号:
    24530578
  • 财政年份:
    2012
  • 资助金额:
    $ 11.45万
  • 项目类别:
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Compatibility of Going-Concern Information with the entity's ability to continue
持续经营信息与实体持续经营能力的兼容性
  • 批准号:
    23530597
  • 财政年份:
    2011
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Grant-in-Aid for Scientific Research (C)
Evaluation model of corporate going-concern ability for goingconcern audit and its performance
企业持续经营能力持续经营审计评价模型及其绩效
  • 批准号:
    19730303
  • 财政年份:
    2007
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Grant-in-Aid for Young Scientists (B)
Going-concern Information in auditor's report-empirical study
审计报告中的持续经营信息——实证研究
  • 批准号:
    16530307
  • 财政年份:
    2004
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Grant-in-Aid for Scientific Research (C)
International Empirical Research on Disclosure and Audit or Assurance Engagements of Information about Corporate Business Risks under Uncertainties
不确定性下企业经营风险信息披露与审计或鉴证业务的国际实证研究
  • 批准号:
    16330086
  • 财政年份:
    2004
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Grant-in-Aid for Scientific Research (B)
Research on Models of the ability of a corporation as a going concern
企业持续经营能力模型研究
  • 批准号:
    16203028
  • 财政年份:
    2004
  • 资助金额:
    $ 11.45万
  • 项目类别:
    Grant-in-Aid for Scientific Research (A)
Building the forecasting model on going concern of the companies
建立企业持续经营预测模型
  • 批准号:
    12630141
  • 财政年份:
    2000
  • 资助金额:
    $ 11.45万
  • 项目类别:
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