Perceptions of messages conveyed by review and audit reports
Article Abstract:
A study measures the meaning of review and audit report messages, concentrating on limited assurance review engagement reports and general purpose financial statement audit reports. This provided evidence about the beliefs of auditors of messages conveyed, with regard to responsibilities, reliability and decision usefulness of the financial information. Company secretaries and shareholders placed more responsibility on management for the maintenance of accounting records than auditors, and auditors generally felt more strongly about decision usefulness of financial statements than shareholders.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1998
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Is older goodwill value relevant?
Article Abstract:
The impact of goodwill on a firm's financial performance is evaluated.
Publication Name: Accounting and Finance
Subject: Business
ISSN: 0810-5391
Year: 2006
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