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Keywords: Audit behaviour
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Journal Articles
Disclosure of forward-looking information under IFRS reporting: the moderating role of audit quality
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2025) 40 (6): 798–824.
Published: 30 May 2025
... in shaping the association between IFRS convergence and forward-looking disclosures. The research aims to offer insights into audit behaviour corresponding to disclosure of prospective information. Design/methodology/approach This study uses a textual analysis approach to estimate the quantity of forward...
