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1805290 |
| 041 |
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|a eng
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| 044 |
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|b مصر
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| 100 |
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|9 576716
|a Kamal, Nesma Mohamed Mohamed
|e Author
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| 245 |
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|a Timeliness Versus Faithful Representation:
|b The Trade-off between Audit Report Lag and Subsequent Events Review
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| 260 |
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|b جامعة عين شمس - كلية التجارة
|c 2019
|g ديسمبر
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| 300 |
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|a 619 - 636
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| 336 |
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|a بحوث ومقالات
|b Article
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| 520 |
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|b The main purpose of publishing audited financial statements is to present useful financial information of an organization to a wide range of users. Auditors are required to balance between giving reasonable assurance towards two qualities of financial reporting; timeliness and faithful representation. This study adds to the auditing literature by interpreting and analyzing the impact of audit report lag on the phases of subsequent events review as one of the cases where a tradeoff exists between reliability and relevance of financial information. From one side, capital markets encourage listed companies to early announce their earning's preliminary numbers and publish their final financial statements accompanied by auditor's report as soon as possible. From the other side, auditing standards and regulations requires auditors to collect sufficient audit evidence to base upon their opinion about faithful representation of the financial statements. The current study highlights the negative effects of reducing audit report lag on subsequent events review and proposes solutions to improve the current subsequent events-related audit procedures to overcome that time constraint.
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| 653 |
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|a مراجعة الحاسبات
|a التقارير المالية
|a المحاسبة المالية
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| 692 |
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|b Audit Report Lag
|b Timeliness
|b Subsequent Events
|b Reliability
|b Relevance
|b Faithful Representation
|b Materiality
|b Professional Judgment
|b Decision-Making
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| 700 |
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|a Abdel-Meguid, Mohamed Hassan
|e Advisor
|9 488795
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| 773 |
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|4 الاقتصاد
|4 الإدارة
|6 Economics
|6 Management
|c 045
|e Scientific Journal for Economic & Commerce
|f Al-Maġallah Al-ʿilmiyyah Lil-Iqtiṣād Wal Tiğārah
|l 004
|m ع4
|o 0527
|s المجلة العلمية للاقتصاد والتجارة
|v 049
|x 2636-2562
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| 856 |
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|u 0527-049-004-045.pdf
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| 930 |
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|d y
|p y
|q n
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| 995 |
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|a EcoLink
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| 999 |
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|c 1066989
|d 1066989
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