Audit transparency and auditor's reporting behaviour
This thesis focuses on the enhanced auditor's reports that were first introduced in the United Kingdom (UK) from 2013, with similar auditing standards subsequently introduced in many jurisdictions. To enhance audit transparency, national regulators adopted standards for enhanced audit reports, requiring auditors to tailor reports that identify material audit-related matters for an engagement in a particular year. The first three implementation years of extended auditor's reports (EARs) in the...[Show more]
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|PhD Thesis - Penny Fanyuan Zhang.pdf||Thesis Material||1.87 MB||Adobe PDF|
|Erratum - Penny Fanyuan Zhang.pdf||13.47 kB||Adobe PDF|
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