The communicative fidelity of audit opinions.
3 p.
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2011
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| Online Access: | http://hdl.handle.net/10356/46692 |
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| Institution: | Nanyang Technological University |
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sg-ntu-dr.10356-466922023-05-19T07:31:19Z The communicative fidelity of audit opinions. Koh, Hian Chye. Lee, Meng Hye. Low, Aik Meng. Nanyang Business School DRNTU::Business::Auditing 3 p. Critics have accused die accounting profession of formulating audit opinions that tie highly technical and abstract. They lament dial audit opinions aw not understandable to the user and are devoid of communicative and predictive ability. This paper is aimed at addressing the above issue, m particular, it seeks to ascertain the predictive abih'ty of clean and qualified audit opinions, focusing on those 'ss-jed one year and two years prior to wihdmg up. The results give strong indications that audit opinions one year prior to failure do possess predictive value and that audit opinions do have information content. RP 1/88 2011-12-21T04:54:04Z 2011-12-21T04:54:04Z 1990 1990 Research Report http://hdl.handle.net/10356/46692 Nanyang Technological University application/pdf |
| institution |
Nanyang Technological University |
| building |
NTU Library |
| continent |
Asia |
| country |
Singapore Singapore |
| content_provider |
NTU Library |
| collection |
DR-NTU |
| topic |
DRNTU::Business::Auditing |
| spellingShingle |
DRNTU::Business::Auditing Koh, Hian Chye. Lee, Meng Hye. Low, Aik Meng. The communicative fidelity of audit opinions. |
| description |
3 p. |
| author2 |
Nanyang Business School |
| author_facet |
Nanyang Business School Koh, Hian Chye. Lee, Meng Hye. Low, Aik Meng. |
| format |
Research Report |
| author |
Koh, Hian Chye. Lee, Meng Hye. Low, Aik Meng. |
| author_sort |
Koh, Hian Chye. |
| title |
The communicative fidelity of audit opinions. |
| title_short |
The communicative fidelity of audit opinions. |
| title_full |
The communicative fidelity of audit opinions. |
| title_fullStr |
The communicative fidelity of audit opinions. |
| title_full_unstemmed |
The communicative fidelity of audit opinions. |
| title_sort |
communicative fidelity of audit opinions. |
| publishDate |
2011 |
| url |
http://hdl.handle.net/10356/46692 |
| _version_ |
1772826522605846528 |