No Cover Image

Conference Paper/Proceeding/Abstract 706 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!
first_indexed 2022-06-22T13:40:16Z
last_indexed 2023-01-13T19:20:19Z
id cronfa60299
recordtype SURis
fullrecord <?xml version="1.0"?><rfc1807><datestamp>2022-09-27T12:09:01.5546185</datestamp><bib-version>v2</bib-version><id>60299</id><entry>2022-06-22</entry><title>Audit report disclosures</title><swanseaauthors><author><sid>4def956b7e2d996ad0bfbfcb710b7ef6</sid><ORCID>0000-0003-3803-8496</ORCID><firstname>Mohamed</firstname><surname>Elmagrhi</surname><name>Mohamed Elmagrhi</name><active>true</active><ethesisStudent>false</ethesisStudent></author><author><sid>d1ec006995000315744a512d1ad41891</sid><firstname>Hanh</firstname><surname>Nguyen</surname><name>Hanh Nguyen</name><active>true</active><ethesisStudent>false</ethesisStudent></author></swanseaauthors><date>2022-06-22</date><deptcode>BAF</deptcode><abstract>This paper examines disclosures contained in supreme audit institutions&#x2019; (SAIs) audit reports, and the extent to which auditor-generals&#x2019; 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.</abstract><type>Conference Paper/Proceeding/Abstract</type><journal/><volume/><journalNumber/><paginationStart/><paginationEnd/><publisher/><placeOfPublication/><isbnPrint/><isbnElectronic/><issnPrint/><issnElectronic/><keywords>audit report disclosures, public sector entities.</keywords><publishedDay>0</publishedDay><publishedMonth>0</publishedMonth><publishedYear>0</publishedYear><publishedDate>0001-01-01</publishedDate><doi/><url/><notes/><college>COLLEGE NANME</college><department>Accounting and Finance</department><CollegeCode>COLLEGE CODE</CollegeCode><DepartmentCode>BAF</DepartmentCode><institution>Swansea University</institution><apcterm>Not Required</apcterm><funders/><projectreference/><lastEdited>2022-09-27T12:09:01.5546185</lastEdited><Created>2022-06-22T14:33:33.6813056</Created><path><level id="1">Faculty of Humanities and Social Sciences</level><level id="2">School of Management - Accounting and Finance</level></path><authors><author><firstname>Mohamed</firstname><surname>Elmagrhi</surname><orcid>0000-0003-3803-8496</orcid><order>1</order></author><author><firstname>Hanh</firstname><surname>Nguyen</surname><order>2</order></author><author><firstname>Collins G.</firstname><surname>Ntim</surname><orcid>https://orcid.org/0000-0002-1042-4056</orcid><order>3</order></author><author><firstname>John</firstname><surname>Malagila</surname><order>4</order></author></authors><documents/><OutputDurs/></rfc1807>
spelling 2022-09-27T12:09:01.5546185 v2 60299 2022-06-22 Audit report disclosures 4def956b7e2d996ad0bfbfcb710b7ef6 0000-0003-3803-8496 Mohamed Elmagrhi Mohamed Elmagrhi true false d1ec006995000315744a512d1ad41891 Hanh Nguyen Hanh Nguyen true false 2022-06-22 BAF 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. Conference Paper/Proceeding/Abstract audit report disclosures, public sector entities. 0 0 0 0001-01-01 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University Not Required 2022-09-27T12:09:01.5546185 2022-06-22T14:33:33.6813056 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Mohamed Elmagrhi 0000-0003-3803-8496 1 Hanh Nguyen 2 Collins G. Ntim https://orcid.org/0000-0002-1042-4056 3 John Malagila 4
title Audit report disclosures
spellingShingle Audit report disclosures
Mohamed Elmagrhi
Hanh Nguyen
title_short Audit report disclosures
title_full Audit report disclosures
title_fullStr Audit report disclosures
title_full_unstemmed Audit report disclosures
title_sort Audit report disclosures
author_id_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6
d1ec006995000315744a512d1ad41891
author_id_fullname_str_mv 4def956b7e2d996ad0bfbfcb710b7ef6_***_Mohamed Elmagrhi
d1ec006995000315744a512d1ad41891_***_Hanh Nguyen
author Mohamed Elmagrhi
Hanh Nguyen
author2 Mohamed Elmagrhi
Hanh Nguyen
Collins G. Ntim
John Malagila
format Conference Paper/Proceeding/Abstract
institution Swansea University
college_str Faculty of Humanities and Social Sciences
hierarchytype
hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
document_store_str 0
active_str 0
description 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.
published_date 0001-01-01T04:18:18Z
_version_ 1763754217963520000
score 11.017797

Similar Items