Conference Paper/Proceeding/Abstract 190 views
Audit report disclosures
Mohamed Elmagrhi 
,
Hanh Nguyen,
Collins G. Ntim ,
John Malagila
,
Hanh Nguyen,
Collins G. Ntim ,
John Malagila
Swansea University Authors:
Mohamed Elmagrhi , Hanh Nguyen
Abstract
This paper examines disclosures contained in supreme audit institutions’ (SAIs) audit reports, and the extent to which auditor-generals’ characteristics (internal factors to SAIs), national culture and governance quality (external environment of SAIs) impact on such disclosures. Using data drawn fro...
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| URI: | https://cronfa.swan.ac.uk/Record/cronfa60299 |
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| Abstract: |
This paper examines disclosures contained in supreme audit institutions’ (SAIs) audit reports, and the extent to which auditor-generals’ characteristics (internal factors to SAIs), national culture and governance quality (external environment of SAIs) impact on such disclosures. Using data drawn from SAIs from 21 countries over a 10-year period and insights drawn from upper-echelons theory, our findings suggest that the level of financial audit disclosures is higher than that of performance audit disclosures. |
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| Keywords: |
audit report disclosures, public sector entities. |
| College: |
Faculty of Humanities and Social Sciences |