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263“…The results show the following: (1) The better the ESG performance is, the lower the probability of a modified audit opinion on the part of the auditor will be. (2) Consideration of the auditor experience indicates that auditors who lack experience rely more heavily on information about a corporate ESG performance to make their opinion decisions. (3) The mechanism test demonstrated that a sound ESG performance improves the quality of its financial reporting, which, in turn, reduces the probability of the auditor issuing a modified audit opinion. …”
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264por Alqudah, Hamza, Amran, Noor Afza, Hassan, Haslinda, Lutfi, Abdalwali, Alessa, Noha, alrawad, Mahmaod, Almaiah, Mohammed Amin“…An effective internal auditor can support an organization in achieving its goals and protect its assets and funds. …”
Publicado 2023
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265“…Based on the sample of major asset restructuring transactions of Shanghai and Shenzhen A-share listed companies from 2009 to 2018, this paper uses Logit model to examine the impact of auditors ’ cooperation experience with independent financial advisors on the reliability of performance commitments, and to examine the moderating effect of management overconfidence on the relationship between the two. …”
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266“…It may serve for theoretical and practical assessment for auditors in the time of COVID-19, for example, evaluating how auditors conduct their work during the lockdown and how remote audit proficiency impacts the effort and performance of auditors. …”
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