Perceptions of messages conveyed by review and audit reports
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
Is older goodwill value relevant?
The impact of goodwill on a firm's financial performance is evaluated.
Publication Name: Accounting and Finance
- Abstracts: Prediction of the metabolic cost of walking with and without loads. Metabolic rate and clothing insulation data of children and adolescents during various school activities
- Abstracts: Consumer perceptions of product variants positioned on atypical attributes. New product launch strategy for network effects products
- Abstracts: The relationship of differential loci with perceived quality and behavioral intentions. A model of fan identification: antecedents and sponsorship outcomes
- Abstracts: A time of turbulence ahead. Mediocre and risky UK prospects
- Abstracts: The impact of sales quotas on moral judgment in the financial services industry. The impact of mode of operation on sales performance in international services