Audit Reporting Regulation And Standards

Date

2017-01-03

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Department of Accounting, Nasarawa State University, Keffi.

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Citation

Abdullahi IO. 2010. Auditors’ report and investor confidence in the Nigerian capital market: An empirical analysis. Paper Presented at the 2nd International Conference on Research, Quality Leadership and Sustainable Development in Africa at Salle Audio Visuelle, Universite Nationale Du Benin, Abomey-Calavi, Cotonou, Benin Republic (.1 8- 21 November). Abu-Nassar M & Rutherford BA. 1 996. External users of financial reports in less developed countries: The case of Jordan. British Accounting Review, 28:73-87. Al-Abdulqadir KA, Hannah G & Power DM. 2007. The appraisal of ordinary shares by Saudi investors. Research in International Business and Finance, 21(l):69-86. Arthur Andersen & Co. 1 974. Public accounting in transition: American shareowners and key publics view the role of independent accountants and the corporate reporting controversy: Survey report for Arthur Anderson & Co. Chicago: Arthur Andersen & Co. Ashworth J. 1 963. Some further data on the image of the CPA — an interim report. The Journal of Accountancy, February:50-55. Banks DW & Kinney WR. 1 982. Loss contingency reports and stock prices: An empirical study. Journal of Accounting Research, 20(1) (Spring):240-54. Barnett AH. 1 976. Communication in auditing: An examination of investors’ understanding of the auditor's report. DBA dissertation, Texas Tech University. Bartlett SA & Chandler RA. 1 997. The corporate report and the private shareholder: Lee and Tweedie twenty years on. The British Accounting Review, 29(3):245-264. Beck G. 1 973. The role of the auditor in modern society: An empirical appraisal. Accounting and Business Research, 3(10):1 17-1 22. Bennett JV. 1 976. An inquiry into the meanings of the auditor's unqualified opinion to stockholders, auditors and accountants. PhD dissertation, University of South Carolina. Brenner VC. 197,1. Are annual reports being read? - An empirical study. The National Public Accountant, November:! 6-21. Chandler RA, Edwards JR & Anderson M. 1 993. Changing perceptions of the role of the company auditor, 1 840-1940. Accounting and Business Research, 23(92}:443-459. Chen KC & Church BK. 1 996. Going concern opinions and the market's reaction to bankruptcy filings. The Accounting Review, 71 (1): 1 17-28. Clift RC. 1 973. Brokers’ criticisms of auditors. The Chartered Accountant in Australia, ■ May:4-8. Corless JC & Norgaard CT. 1 974. User reactions to CPA reports on forecasts. The Journal of Accountancy, August:46-54.

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