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Accounting Restatements and Key Audit Matters disclosure - e-Book

Author: MATOZZA FELICE

Publisher: G Giappichelli Editore

Published: 2022-07-15

Total Pages: 209

ISBN-13: 8892194550

This monograph is one of the few books to investigate the understudied but fascinating topic of accounting restatement in the European context. In the first chapter, substantial changes over time in treatments for correction of errors under the International Financial Reporting Standards and Italian generally accepted accounting principles are examined. Following that, a brief overview of the literature, mainly concerning the United States environment, and characteristics of and trends in accounting issues drawn from restatements announced by a sample of firms listed in European countries from 2016 to 2020 are presented. After a review of multi-country empirical research, chapter 3 presents an assessment of the frequency and severity of restatements at the country, industry and year levels. Finally, chapter 4 considers the forewarning effect of topics communicated in the key audit matters in relation to subsequently revealed account-specific misstatements by proposing a new matching procedure. Throughout the work, the author provides frequent comparisons with findings obtained by United States scholars.

Accounting Restatements and Key Audit Matters disclosure

Author: MATOZZA FELICE

Publisher: G Giappichelli Editore

Published: 2022-07-15

Total Pages: 19

ISBN-13: 8892122363

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Financial Reporting Handbook

Author: Michael R. Young

Publisher: Aspen Publishers Online

Published: 2003

Total Pages: 1824

ISBN-13: 0735546029

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Never before has a single reference provided such quick access to every critical aspect of financial reporting. In addition to covering the new Sarbanes-Oxley legislation, SEC rules and regulations, and corporate governance standards promulgated by the Independence Standards Board and the AICPA at institutions such as New York Stock Exchange, NASDAQ, and the American Stock Exchange, the Financial Reporting Handbook tackles important underlying themes such as the centrality of the audit committee, the individual responsibility of executives, and the integrity of the outside auditor. Best of all, the Financial Reporting Handbook will be updated every quarter with the relevant laws and regulations that are developed and implemented.

Accounting, Disclosure and Auditing Developments

Author: Larry E. Krause

Publisher:

Published: 1990

Total Pages:

ISBN-13:

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Financial Statement Restatements

Author: United States. General Accounting Office

Publisher:

Published: 2002

Total Pages: 276

ISBN-13:

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Accounting and Corporate Reporting

Author: Soner Gokten

Publisher: BoD – Books on Demand

Published: 2017-09-20

Total Pages: 342

ISBN-13: 953513549X

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We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Ebook: Auditing & Assurance Services

Author: Timothy Louwers

Publisher: McGraw Hill

Published: 2014-10-16

Total Pages: 980

ISBN-13: 0077171942

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Auditors are trained to investigate beyond appearances to determine the underlying facts—in other words, to look beneath the surface. The recent financial crisis has made this skill even more crucial to the business community. As a result of this recent crisis and of the financial statement accounting scandals that occurred at the turn of the century, understanding the auditor’s responsibility related to fraud, maintaining a clear perspective, probing for details, and understanding the big picture are indispensable to effective auditing. The author team of Louwers, Ramsay, Sinason, Strawser, and Thibodeau has dedicated years of experience in the auditing field to this new edition of Auditing & Assurance Services, supplying the necessary investigative tools for future auditors.

The Routledge Companion to Auditing

Author: David Hay

Publisher: Routledge

Published: 2014-09-15

Total Pages: 387

ISBN-13: 1136210350

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Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

GAAP Financial Statement Disclosures Manual

Author: George Georgiades

Publisher:

Published: 2010-11

Total Pages: 1280

ISBN-13: 9780808024064

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A complete, quick, and valuable reference source for financial statement disclosures. Completely revised to be consistent with the broad structure of the FASB Accounting Standards CodificationTM; includes over 750 examples of realistic footnote disclosures; facilitates compliance with authoritative pronouncements; and includes a CD-ROM with a comprehensive financial statement disclosures checklist.

Determinants of an audit report lag. A meta-analysis

Author: Philipp Wierzchowski

Publisher: GRIN Verlag

Published: 2021-10-06

Total Pages: 28

ISBN-13: 3346507475

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Seminar paper from the year 2020 in the subject Business economics - Information Management, grade: 2,0, University of Bremen, language: English, abstract: This paper shows with the help of a meta-analysis the existence of the determinants of an audit report lag. Moreover this article calculates the relevance of these determinants with the help of Z-scores. The justification of this paper is to get a greater extent of knowledge through a meta-analytic literature review of the determinants of audit report lags. An audit report lag is the number of days from a company’s fiscal year-end to the date of its auditor’s report. Due to the great development of the globalization and economy, this world has more economical data and is more complicated in an economical context than before. Proof for this statement is the subprime crisis 2007, where Asset-Backed Commercial Papers had a complicated transformation. In addition to this the accounting has issues with too much information and complicated financial products. At first accounting has problems with disclosure of information in the financial statement. Secondly Big Data challenges accounting and finally audit report lags are larger after a new standard is set by the standard-setter or a company has a poor performance in this particular fiscal year. In addition to this last problem, there are a lot of more determinants for an audit report lag than these two. Accordingly this audit report lag is a problem for accounting.