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Audit transparency and auditor's reporting behaviour

Zhang, Fanyuan


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]

CollectionsOpen Access Theses
Date published: 2019
Type: Thesis (PhD)
DOI: 10.25911/5d5149762f407


File Description SizeFormat Image
PhD Thesis - Penny Fanyuan Zhang.pdfThesis Material1.87 MBAdobe PDFThumbnail
Erratum - Penny Fanyuan Zhang.pdf13.47 kBAdobe PDFThumbnail

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