Audit adjustments matter: What they reveal about companies' financial reporting

Audit adjustments matter: What they reveal about companies' financial reporting

This study investigates the characteristics, nature and extent of proposed audit adjustments to the financial statements of listed companies in Singapore. Data was gathered from the 2018 to 2020 financial statements of 412 companies, along with views of close to 280 audit committee chairs and heads...

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Bibliographic Details
Main Authors: SUWARDY, Themin, LIM, Chu Yeong
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2022
Subjects:
Financial statements
auditing
companies
Singapore
Accounting
Asian Studies
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1943
https://ink.library.smu.edu.sg/context/soa_research/article/2970/viewcontent/acra_audit_adjustment_report_2022.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1943
https://ink.library.smu.edu.sg/context/soa_research/article/2970/viewcontent/acra_audit_adjustment_report_2022.pdf

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