Are disclosed auditor materiality thresholds informative of firms’ earnings quality? – Evidence from the revised ISA 700 audit report

Are disclosed auditor materiality thresholds informative of firms’ earnings quality? – Evidence from the revised ISA 700 audit report

Under the Financial ReportingCouncil’s presumption that mandating new disclosure requirement in the auditreport would provide information useful to investors, we examine whether theauditor disclosed materiality threshold is associated with the firm’s earningsquality. We document that a lower thresho...

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Bibliographic Details
Main Authors: GOH, Beng Wee, LEE, Kiat Bee Jimmy, LI, Na, LI, Dan
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2018
Subjects:
Materiality threshold
Audit report
Earnings quality
Accounting
Online Access:https://ink.library.smu.edu.sg/soa_research/1767
https://ink.library.smu.edu.sg/context/soa_research/article/2794/viewcontent/Are_disclosed_auditor_materiality_thresholds_informative_of_firms_earnings_quality_20180507.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1767
https://ink.library.smu.edu.sg/context/soa_research/article/2794/viewcontent/Are_disclosed_auditor_materiality_thresholds_informative_of_firms_earnings_quality_20180507.pdf

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