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Does continuous auditing enhance the quality of financial reporting? Korean evidence

Lee, Jung-Wha (Jenny); Kang, Minjung; Oh, Yunsook; Pyo, Gyungmin


This study examines the effects of audit efforts through interim reviews of financial reports. Using Korean data, we specifically investigate the relationship between the number of audit hours worked during the first three quarters and the quality of interim and annual financial reports. Our results show that continuous auditing efforts are negatively associated with interim and annual discretionary accruals (DA). Moreover, the results from the positive and negative DA of annual financial...[Show more]

CollectionsANU Research Publications
Date published: 2014
Type: Journal article
Source: Asia-Pacific Journal of Accounting and Economics
DOI: 10.1080/16081625.2014.884483


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