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Volumn 30, Issue 1, 1998, Pages 23-38

Free-form reporting and perceptions of the audit

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Indexed keywords


EID: 0032017843     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1006/bare.1997.0057     Document Type: Article
Times cited : (11)

References (17)
  • 6
    • 0010173403 scopus 로고    scopus 로고
    • The measurement of audit quality
    • In I. Lapsley & F. Mitchell, (eds), London, Paul Chapman Publishing
    • Hatherly, D. & Brown, T. (1996). 'The measurement of audit quality', In I. Lapsley & F. Mitchell, (eds), Accounting and Performance Measurement, London, Paul Chapman Publishing, pp. 77-86.
    • (1996) Accounting and Performance Measurement , pp. 77-86
    • Hatherly, D.1    Brown, T.2
  • 8
    • 0010146627 scopus 로고
    • Does the new audit report improve communications with investors?
    • May-June
    • Hermanson, R., Duncan, P. & Carcello, J. (1991). 'Does the new audit report improve communications with investors?', The Ohio CPA, May-June, pp. 32-37.
    • (1991) The Ohio CPA , pp. 32-37
    • Hermanson, R.1    Duncan, P.2    Carcello, J.3
  • 10
    • 0002960299 scopus 로고
    • 'Bankers' and investors' perceptions of the auditor's role in financial statement reporting: The impact of sas no.58'
    • Fall
    • Kelly, S. & Mohrweis, L. (1989). 'Bankers' and investors' perceptions of the auditor's role in financial statement reporting: the impact of SAS No.58', Auditing: A Journal of Practice and Theory, Fall, pp. 87-97.
    • (1989) Auditing: A Journal of Practice and Theory , pp. 87-97
    • Kelly, S.1    Mohrweis, L.2
  • 11
    • 0002309034 scopus 로고
    • Factors that audit committee members use as surrogates for audit quality
    • Spring
    • Knapp, M.C. (1991). 'Factors that audit committee members use as surrogates for audit quality', Auditing: A Journal of Practice and Theory, Spring, pp.35-52.
    • (1991) Auditing: A Journal of Practice and Theory , pp. 35-52
    • Knapp, M.C.1
  • 12
    • 0010173404 scopus 로고
    • Van Nostrand Reinhold, UK
    • Lee, T.A. (1986). Company Auditing, Van Nostrand Reinhold, UK.
    • (1986) Company Auditing
    • Lee, T.A.1
  • 13
    • 0003196377 scopus 로고
    • 'Bankers' and auditors' perceptions of the message communicated by the audit report'
    • Spring
    • Libby, R. (1979). 'Bankers' and auditors' perceptions of the message communicated by the audit report', Journal of Accounting Research, Spring.
    • (1979) Journal of Accounting Research
    • Libby, R.1
  • 15
    • 0010173405 scopus 로고
    • The new auditor's report: Will it close the expectations gap in communications?
    • May
    • Miller, J., Reed, S. & Strawser, R. (1990). 'The new auditor's report: will it close the expectations gap in communications?', The CPA Journal, May, pp.68-72.
    • (1990) The CPA Journal , pp. 68-72
    • Miller, J.1    Reed, S.2    Strawser, R.3
  • 16
    • 0003164303 scopus 로고
    • Messages perceived from audit, review and compilation reports: Extension to more diverse groups
    • Fall
    • Nair, R.D. & Rittenberg, L.E. (1987). 'Messages perceived from audit, review and compilation reports: extension to more diverse groups', Auditing: A Journal of Practice & Theory, Fall, pp. 15-38.
    • (1987) Auditing: A Journal of Practice & Theory , pp. 15-38
    • Nair, R.D.1    Rittenberg, L.E.2
  • 17
    • 0002713268 scopus 로고
    • 'Analysts' reactions to auditors' messages in qualified reports'
    • June
    • Robertson, J.C. (1988). 'Analysts' reactions to auditors' messages in qualified reports', Accounting Horizons, June, pp. 82-89.
    • (1988) Accounting Horizons , pp. 82-89
    • Robertson, J.C.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.