The objective of this paper is to provide information on the perceived effectiveness of 56 fraud-detecting standard audit procedures normally used in stock and warehousing cycle, and to examine auditor and audit firm ...

Although previous research generally finds bankruptcy prediction models to outperformauditors' views on going concern, accuracy in identifying failing companies is lower. Recent research questions whether bankruptcy is the ...

The development of the Internet as a medium for the dissemination of corporate financial information creates a new reporting environment. Extensive literature examines the extent and determinants of voluntary financial ...

Paper-based hard copy annual reports have been the traditional instrument for the distribution of corporate financial information. The development of the Internet, providing electronic and online reporting, allows for the ...