Artikel
How difficult is to understand the extended audit report?
The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders' decisions. However, some firms did not disclose relevant information on company risks for users due to managers' pressure. Few years ago, auditors of listed companies in Europe have had to break down firms' risks using the Key Audit Matters (KAMs) in a new format called extended audit report. This article conducts an empirical analysis to examine the content of this report, to know how difficult to read is and its differences between the first and the second year of its implementation. Using all Spanish listed companies, our results show that extended audit reports are difficult to understand. Furthermore, the evidence corroborates that KAMs are sticky for a firm year to year as there are no statistically significant differences in the readability indices, neither in the narrative nor linguistic style, comparing the first two years of its implementation.
- Sprache
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Englisch
- Erschienen in
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Journal: Cogent Business & Management ; ISSN: 2331-1975 ; Volume: 9 ; Year: 2022 ; Issue: 1 ; Pages: 1-25
- Klassifikation
-
Management
- Thema
-
content analysis
extended audit report
going concern
key audit matters
readability
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Parte, Laura
Camacho-Miñano, María-Del-Mar
Segovia-Vargas, María-Jesús
Pérez-Pérez, Yolanda
- Ereignis
-
Veröffentlichung
- (wer)
-
Taylor & Francis
- (wo)
-
Abingdon
- (wann)
-
2022
- DOI
-
doi:10.1080/23311975.2022.2113494
- Letzte Aktualisierung
-
2025-03-10T11:42:05+0100
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Artikel
Beteiligte
- Parte, Laura
- Camacho-Miñano, María-Del-Mar
- Segovia-Vargas, María-Jesús
- Pérez-Pérez, Yolanda
- Taylor & Francis
Entstanden
- 2022
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