Author: Mohammed Fida Abdul-Moatee Bahjatt
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 388

Get Book Here

Book Description

Author: Pieris H.T.D.
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

Get Book Here

Book Description
The audit report is the medium of communication between the auditor and the users of the audit report. Therefore, it must be understandable, objective, and accepted by the users as a relevant source of information. Even though the audit reports do consist of valuable information content to investors and other general users of financial statements, in recent times there is a debate over its importance and necessity given the wide audit failures that occurred. This has caused to decrease the value relevance of audit report in investors' decision-making process. Therefore, this study tries to investigate the impact of audit qualification on the share prices of listed companies in the Colombo Stock Exchange (CSE). In order to test the hypothesis, the methodology of short event study, which focuses on a short event window, was used to determine the market reaction to audit qualifications. The sample consisted with 44 firm-year observations from 35 unique companies listed in CSE between 2012 to 2019. It has been considered only the first-time audit qualifications to test the impact of new information. Overall, the results show that only the audit qualification has negative impact on share prices. In particular, the qualifications expressed in the audit report has caused an immediate drop of share prices. The audit profession, investors, creditors, and other general users are likely to benefit from this research and makes it possible to identify the investor's reaction over audit qualifications and evaluate the speed of response.

Author: Kim Ittonen
Publisher: University of Vaasa
ISBN: 9524762560
Category : Auditing
Languages : en
Pages : 211

Get Book Here

Book Description
Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.

Author: International Accounting Standards Board
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 104

Get Book Here

Book Description

Author:
Publisher:
ISBN:
Category : Dissertation abstracts
Languages : en
Pages : 552

Get Book Here

Book Description

Author: American Bar Association. House of Delegates
Publisher: American Bar Association
ISBN: 9781590318737
Category : Law
Languages : en
Pages : 216

Get Book Here

Book Description
The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Author:
Publisher:
ISBN:
Category : Dissertations, Academic
Languages : en
Pages : 808

Get Book Here

Book Description
Vols. for 1973- include the following subject areas: Biological sciences, Agriculture, Chemistry, Environmental sciences, Health sciences, Engineering, Mathematics and statistics, Earth sciences, Physics, Education, Psychology, Sociology, Anthropology, History, Law & political science, Business & economics, Geography & regional planning, Language & literature, Fine arts, Library & information science, Mass communications, Music, Philosophy and Religion.

Author: J. David Spiceland
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 224

Get Book Here

Book Description

Author: United States. General Accounting Office
Publisher: Nova Publishers
ISBN: 9781604565034
Category : Business & Economics
Languages : en
Pages : 154

Get Book Here

Book Description
This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.

Author: United States. Securities and Exchange Commission
Publisher:
ISBN:
Category : Securities
Languages : en
Pages : 1220

Get Book Here

Book Description