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

• Main Authors: SUWARDY, Themin, LIM, Chu Yeong
• 格式: text
• 語言: English
• 出版: Institutional Knowledge at Singapore Management University 2022
• 主題: Financial statements; auditing; companies; Singapore; Accounting; Asian Studies; Corporate Finance
• 在線閱讀: 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
• 機構: Singapore Management University

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...