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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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

id	sg-smu-ink.soa_research-2970
record_format	dspace
spelling	sg-smu-ink.soa_research-29702022-02-17T16:58:32Z Audit adjustments matter: What they reveal about companies' financial reporting SUWARDY, Themin LIM, Chu Yeong 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 of finance (or similar designations) on the effectiveness of their companies’ finance function. 2022-01-01T08:00:00Z text application/pdf 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 http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection School Of Accountancy eng Institutional Knowledge at Singapore Management University Financial statements auditing companies Singapore Accounting Asian Studies Corporate Finance
institution	Singapore Management University
building	SMU Libraries
continent	Asia
country	Singapore Singapore
content_provider	SMU Libraries
collection	InK@SMU
language	English
topic	Financial statements auditing companies Singapore Accounting Asian Studies Corporate Finance
spellingShingle	Financial statements auditing companies Singapore Accounting Asian Studies Corporate Finance SUWARDY, Themin LIM, Chu Yeong Audit adjustments matter: What they reveal about companies' financial reporting
description	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 of finance (or similar designations) on the effectiveness of their companies’ finance function.
format	text
author	SUWARDY, Themin LIM, Chu Yeong
author_facet	SUWARDY, Themin LIM, Chu Yeong
author_sort	SUWARDY, Themin
title	Audit adjustments matter: What they reveal about companies' financial reporting
title_short	Audit adjustments matter: What they reveal about companies' financial reporting
title_full	Audit adjustments matter: What they reveal about companies' financial reporting
title_fullStr	Audit adjustments matter: What they reveal about companies' financial reporting
title_full_unstemmed	Audit adjustments matter: What they reveal about companies' financial reporting
title_sort	audit adjustments matter: what they reveal about companies' financial reporting
publisher	Institutional Knowledge at Singapore Management University
publishDate	2022
url	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
_version_	1770576150108569600

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

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