Public companies non-financial reporting and audit in Ukraine: challenges and prospects
نویسندگان
چکیده
منابع مشابه
Non - audit services and financial reporting quality :
We provide evidence on the long standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978-80. Using this earlier setting, we find cross-sectional evidence of improved earnings quality when auditors provide NAS, especially those related to information services. This is consistent with better audit qu...
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High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
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Fraud in financial reporting and accounting has grown significantly in recent years due to the financial crises created in companies, so that fraud has become a political and economic issue and today the legislature, the accounting profession and the causes The creation of fraud in it as well as the ways to deal with fraudulent behavior in financial statements have received special attention. T...
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ژورنال
عنوان ژورنال: Accounting and Financial Control
سال: 2017
ISSN: 2543-5485,2544-1450
DOI: 10.21511/afc.01(1).2017.04