- Corruption risks in tax administration🔍
- An International Perspective on Audit Report Lag🔍
- An Empirical Research on Audit Report Timeliness🔍
- Accounting Changes and Error Corrections🔍
- What triggers a sales tax audit and how do you reduce the risks?🔍
- IRS Audit Red Flags 2023🔍
- THE EFFECT OF AUDITING STANDARD NO. 5 ON AUDIT DELAY ...🔍
- Determinants of audit report lag🔍
The effect of tax risk on audit report delay
Corruption risks in tax administration, external audits and national ...
Taxpayers can abuse the complexity of tax laws to evade taxes by underreporting (or failure to report) taxable income/transactions, underreporting turnover, ...
An International Perspective on Audit Report Lag - ResearchGate
The lag in audit reports is one of the most important factors of financial reporting timeliness (Abernathy et al., 2017) . We predict a ...
An Empirical Research on Audit Report Timeliness
Based on the results of empirical testing, larger audit complexity, firm size, and debt-equity lead to shorter audit delays, on the other hand, ...
Accounting Changes and Error Corrections - BDO USA
When the issuance of the financial statements accompanied by the audit report for a subsequent period is imminent such that disclosure will not be delayed, ...
What triggers a sales tax audit and how do you reduce the risks?
Sales tax audits are distracting and come with the potential for costly penalties and fees that can have a negative effect on a company's bottom ...
IRS Audit Red Flags 2023: 25 Tax Return Audit Risk Factors
The first three red flags could be filed under the topic of “mistakes.” They all suggest the taxpayer did not use proper due diligence and care when preparing ...
THE EFFECT OF AUDITING STANDARD NO. 5 ON AUDIT DELAY ...
effect on audit report lag. Results for non ... Thus,. Page 36. 26 buy and sell decisions by investors risk delay until earnings reports are made public.
Determinants of audit report lag: A meta‐analysis
(2010) raised concerns that any such change creates disruption and increases audit risk in the initial year of audit engagement. Prior research has provided ...
Risk Management Guide for tax administrations
Management improve the effects of our audits, what was the effect on ... By the completion of the audit an electronic report is generated and sent to ...
THE EFFECT OF AUDITEE CHARACTERISTICS AND PUBLIC ...
From some research, audit report lag is influenced by company size because of one of the complexities of a large company. The risks that the ...
The effect of key audit matters on the audit report lag - Emerald Insight
The audit report lag (ARL) can be defined as “the number of days from a company's fiscal year-end to the date of its auditor's report” (Durand, ...
COVID-19: Reminders for Audits Nearing Completion - PCAOB
Disclosures, including those pertaining to risks and uncertainties, and liquidity-related disclosures. Effect on Financial Reporting Processes and. Controls ...
Tax avoidance and audit report lag in South Africa - IDEAS/RePEc
Originality/value - The authors' findings have important implications for auditors aiming to reduce audit risk as they may consider the impact of tax avoidance ...
Does Corporate Sustainable Management Reduce Audit Report Lag?
Investors perceive companies that fail to fulfill their CSM as high-risk [21,22]. The audit report lag refers to the period from the end of the fiscal year to ...
Consequences of Expanded Audit Reports: Evidence from the ...
Audit report lag being significantly longer for engagements where more audit effort is needed (Knechel and Payne 2001), the inclusion of JOAs ...
مجلة البحوث المحاسبية / https://abj.journals.ekb.eg جامعة طنطا – كلية ...
The effect of tax risk on audit report delay: Empirical evidence from Indonesia. Cogent Business &. Management, 10(1), 2192315. Tang, T. Y., & Firth, M ...
Report 2023-601 - California State Auditor - - CA.gov
Combining late financial reporting with a diminished financial outlook increases the risk that credit agencies will downgrade the State's credit ...
Audits | DOT OIG - Department of Transportation
Summary Report on Significant Single Audit Findings Impacting DOT Programs ... Audit Initiated of Impact of FAA's Risk Assessments of Infrastructure ...
IRS audits | Internal Revenue Service
... audit and send you an audit report with our proposed changes to your tax return. How far back can the IRS go to audit my return? Generally ...
Audit Findings and Effective Responses - Vermont State Auditor
At the end of this session, you will be able to: – Discuss the elements of the findings and how auditors use their judgement to classify and report findings. – ...