-
5
-
-
84986078802
-
Auditors’ Reports on Financial Statements
-
APB, London.
-
Auditing Practices Board (1993), Auditors’ Reports on Financial Statements, Statement of Auditing Standards 600, APB, London.
-
(1993)
Statement of Auditing Standards 600
-
-
-
6
-
-
0004238227
-
-
APB, London.
-
Auditing Practices Board (1994), The Audit Agenda, APB, London.
-
(1994)
The Audit Agenda
-
-
-
7
-
-
34547782143
-
Statement on auditing standards
-
AICPA, New York, NY.
-
Auditing Standards Board (1988), “Statement on auditing standards”, No. 58, Reports on Audited Financial Statements, AICPA, New York, NY.
-
(1988)
Reports on Audited Financial Statements
, Issue.58
-
-
-
8
-
-
0003202748
-
Effect of audit report wording changes on the perceived message
-
Bailey, K.E., Bylinski, J.H. and Shields, M.D. (1983), “Effect of audit report wording changes on the perceived message”, Journal of Accounting Research, Autumn, pp. 355-370.
-
(1983)
Journal of Accounting Research, Autumn
, pp. 355-370
-
-
Bailey, K.E.1
Bylinski, J.H.2
Shields, M.D.3
-
11
-
-
0039336485
-
The new audit report: an analysis of exposure draft comments
-
Geiger, M.A. (1989), “The new audit report: an analysis of exposure draft comments”, Auditing: A Journal of Practice & Theory, Spring, pp. 40-63.
-
(1989)
Auditing: A Journal of Practice & Theory
, pp. 40-63
-
-
Geiger, M.A.1
-
12
-
-
84984102303
-
The effects of uncertainty reporting on lending officers’ perceptions of risk and additional information required
-
Gul, F.A. (1987), “The effects of uncertainty reporting on lending officers’ perceptions of risk and additional information required”, Abacus, September, pp. 172-181.
-
(1987)
Abacus
, pp. 172-181
-
-
Gul, F.A.1
-
13
-
-
0000633217
-
The expanded audit report - an empirical investigation
-
Hatherly, D., Innes, J. and Brown, T. (1991), “The expanded audit report - an empirical investigation”, Accounting and Business Research, Autumn, pp. 311-319.
-
(1991)
Accounting and Business Research
, pp. 311-319
-
-
Hatherly, D.1
Innes, J.2
Brown, T.3
-
14
-
-
84896535043
-
Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession
-
Hines, R.D. (1989), “Financial accounting knowledge, conceptual framework projects and the social construction of the accounting profession”, Accounting, Auditing & Accountability Journal, Vol. 2 No. 2, pp. 72-92.
-
(1989)
Accounting, Auditing & Accountability Journal
, vol.2
, Issue.2
, pp. 72-92
-
-
Hines, R.D.1
-
16
-
-
38249011557
-
Professionalism and self-interest: a critical view of the expectations gap
-
Hooks, K.L. (1992), “Professionalism and self-interest: a critical view of the expectations gap”, Critical Perspectives on Accounting, June, pp. 109-136.
-
(1992)
Critical Perspectives on Accounting
, pp. 109-136
-
-
Hooks, K.L.1
-
17
-
-
0012309575
-
Audit reports: their impact on the loan decision process and outcome: an experiment
-
Houghton, K.A. (1983), “Audit reports: their impact on the loan decision process and outcome: an experiment”, Accounting and Business Research, Winter, pp. 15-20.
-
(1983)
Accounting and Business Research
, pp. 15-20
-
-
Houghton, K.A.1
-
18
-
-
0000510831
-
The audit expectations gap. Plus ça change, plus c’est la meme chose
-
Humphrey, C., Moizer, P. and Turley, S. (1992), “The audit expectations gap. Plus ça change, plus c’est la meme chose”, Critical Perspectives on Accounting, June, pp. 137-161.
-
(1992)
Critical Perspectives on Accounting
, pp. 137-161
-
-
Humphrey, C.1
Moizer, P.2
Turley, S.3
-
19
-
-
0001780255
-
Audit reports and the loan decision: actions and perceptions
-
Johnson, D.A., Pany, K. and White, R. (1983), “Audit reports and the loan decision: actions and perceptions”, Auditing: A Journal of Practice and Theory, Spring, pp. 38-51.
-
(1983)
Auditing: A Journal of Practice and Theory
, pp. 38-51
-
-
Johnson, D.A.1
Pany, K.2
White, R.3
-
20
-
-
0002960299
-
Bankers’ and investors’ perceptions of the auditor’s role in financial statement reporting: the impact of SAS No. 58
-
Kelly, A.S. and Mohrweis, L.C. (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 & Theory, Fall, pp. 87-97.
-
(1989)
Auditing: A Journal of Practice & Theory
, pp. 87-97
-
-
Kelly, A.S.1
Mohrweis, L.C.2
-
22
-
-
0003196377
-
Bankers’ and auditors’ perceptions of the message communicated by the audit report
-
Libby, R. (1979), “Bankers’ and auditors’ perceptions of the message communicated by the audit report”, Journal of Accounting Research, Spring, pp. 99-122.
-
(1979)
Journal of Accounting Research
, pp. 99-122
-
-
Libby, R.1
-
23
-
-
84986055955
-
-
paper presented to the Sixth National Auditing Conference, Bristol, UK.
-
Manson, S. and Zaman, M. (1996a), The Expanded Auditors’ Report, Views from the APB Consultative Paper, paper presented to the Sixth National Auditing Conference, Bristol, UK.
-
(1996)
The Expanded Auditors’ Report, Views from the APB Consultative Paper
-
-
Manson, S.1
Zaman, M.2
-
24
-
-
84986113450
-
-
paper presented to the British Accounting Association Conference, University of Wales Cardiff, UK.
-
Manson, S. and Zaman, M. (1996b), Analysis of Responses to the Expanded Audit Report, paper presented to the British Accounting Association Conference, University of Wales Cardiff, UK.
-
(1996)
Analysis of Responses to the Expanded Audit Report
-
-
Manson, S.1
Zaman, M.2
-
26
-
-
0003164303
-
Message perceived from audit, review and compilation reports:extension to more diverse groups
-
Nair, R.D. and Rittenberg, L.E. (1987), “Message 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
-
29
-
-
0010992282
-
The working of the Auditing Practices Committee - three case studies
-
Pong, C. and Whittington, G. (1994), “The working of the Auditing Practices Committee - three case studies”, Accounting and Business Research, Spring, pp. 157-175.
-
(1994)
Accounting and Business Research
, pp. 157-175
-
-
Pong, C.1
Whittington, G.2
-
30
-
-
84986071514
-
The knowledge gap - significant contributor to the liability and credibility crises
-
Porter, B. (1990), “The knowledge gap - significant contributor to the liability and credibility crises”, Accountants’ Journal, July, pp. 34-39.
-
(1990)
Accountants’ Journal
, pp. 34-39
-
-
Porter, B.1
-
31
-
-
0002713268
-
Analysts’ reactions to auditors’ message in qualified reports
-
Robertson, J.C. (1988), “Analysts’ reactions to auditors’ message in qualified reports”, Accounting Horizons, June, pp. 82-89.
-
(1988)
Accounting Horizons, June
, pp. 82-89
-
-
Robertson, J.C.1
-
32
-
-
84986151948
-
Auditing Symposium III
-
in Stettler, H.F. (Ed.), Touche Ross/University of Kansas Symposium on Auditing Problems, KA
-
Seidler, L.J. (1976), in Stettler, H.F. (Ed.), “Symbolism and communication in the auditor’s report”, Auditing Symposium III, Touche Ross/University of Kansas Symposium on Auditing Problems, KA, pp. 32-44.
-
(1976)
Symbolism and communication in the auditor’s report
, pp. 32-44
-
-
Seidler, L.J.1
-
33
-
-
34248963252
-
-
McGraw-Hill, New York, NY.
-
Siegel, S. and Castellan, N.J. Jr (1988), Nonparametric Statistics for the Behavioral Sciences, McGraw-Hill, New York, NY.
-
(1988)
Nonparametric Statistics for the Behavioral Sciences
-
-
Siegel, S.1
Castellan, N.J.2
|