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Conference Paper/Proceeding/Abstract 1360 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...

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URI: https://cronfa.swan.ac.uk/Record/cronfa60299
first_indexed 2022-06-22T13:40:16Z
last_indexed 2023-01-13T19:20:19Z
id cronfa60299
recordtype SURis
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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 CBAE 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 Management School COLLEGE CODE CBAE 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 0001-01-01T05:03:24Z
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score 11.089572

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