The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statements
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Otros documentos de la autoría: Pucheta-Martínez, María Consuelo; Fakhfakh, Mondhef; Fakhfakh, Hamadi
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Mostrar el registro completo del ítemcomunitat-uji-handle:10234/9
comunitat-uji-handle2:10234/8648
comunitat-uji-handle3:10234/8649
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Título
The impact of harmonisation by the International Federation of Accountants: an empirical study of the informational value of Tunisian auditors’ reports on annual financial statementsFecha de publicación
2008Editor
EmeraldISSN
02686902Tipo de documento
info:eu-repo/semantics/articleVersión
info:eu-repo/semantics/acceptedVersionPalabras clave / Materias
Resumen
Purpose – This paper examines the impact of the new, revised International Standard on
Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’
reports.
Design/methodology/approach – ... [+]
Purpose – This paper examines the impact of the new, revised International Standard on
Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’
reports.
Design/methodology/approach – measurement of the compliance of auditors’ reports issued by Tunisian auditors with the new revised International Standard on Auditing (Revised
ISA700)
Findings – the audit reports examined are not fully compliant with all the elements
enumerated by the new standard issued by the International Federation of Accountants
(IFAC)
Originality/value – This paper provides new empirical evidence about the level of
compliance with the revised ISA700. It discusses the limits on standardisation efforts for
national auditors’ reports, and the implications for accounting firms and their audit clients. [-]
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http://rightsstatements.org/vocab/CNE/1.0/
info:eu-repo/semantics/openAccess
info:eu-repo/semantics/openAccess
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