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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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2018
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| Subjects: | |
| 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 |