No Cover Image

Conference Paper/Proceeding/Abstract 190 views

Audit report disclosures

Mohamed Elmagrhi Orcid Logo, Hanh Nguyen, Collins G. Ntim Orcid Logo, John Malagila

Swansea University Authors: Mohamed Elmagrhi Orcid Logo, 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...

Full description

Published:
URI: https://cronfa.swan.ac.uk/Record/cronfa60299
Tags: Add Tag
No Tags, Be the first to tag this record!
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.
Keywords: audit report disclosures, public sector entities.
College: Faculty of Humanities and Social Sciences