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About Ok PDF
This document discusses a study on whether introducing an audit judgment rule and using innovative audit procedures affects how audit committee members question accounting estimates. The author places the study in context of the evolving roles of independent auditors and audit committees in ensuring financial reporting integrity. Regulations like Sarbanes-Oxley have expanded responsibilities. Business has also become more complex. The study finds that an audit judgment rule and innovative procedures increase audit committee questioning and comfort with financial statements. The author comments on the research design and offers directions for future work.
Detailed Information
| Author: | ['Yunda'] |
|---|---|
| Publication Year: | 2019 |
| Pages: | 5 |
| Language: | English |
| Format: | |
| Price: | FREE |
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