Impacts of the timing of the discovery of a subsequent event on the auditors’ approach to subsequent events-Reference-Cited by-同舟云学术

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Impacts of the timing of the discovery of a subsequent event on the auditors’ approach to subsequent events

Published:2019-08-22 Issue:4 Volume:60 Page:4121-4146
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Account Finance

Author:

Phang Soon‐Yeow¹^ORCID

Affiliation:

1. Department of Accounting Monash University Caulfield VIC Australia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12526

Reference57 articles.

1. Australian Securities and Investment Commission (ASIC) 2012 Audit Inspection Program Report for 2011–12. Available at:https://download.asic.gov.au/media/1344098/rep317-published-4-December-2012.pdf

2. Australian Securities and Investment Commission (ASIC) 2017 Audit Inspection Program Report for 2015–16. Available at:https://download.asic.gov.au/media/4331127/rep534-published-29-June-2017.pdf

3. Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions

4. Audit Labor Usage and Fees under Business Risk Auditing

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