982 resultados para Audit Fees
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Audit report on the City of Carter Lake, Iowa for the year ended June 30, 2007
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Audit report on the City of Wilton, Iowa for the year ended June 30, 2007
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Audit report on the City of Nevada, Iowa for the year ended June 30, 2007
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Audit report on the Adair County Sanitary Landfill and Recycling Center for the year ended June 30, 2007
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Audit report on Kirkwood Community College in Cedar Rapids, Iowa for the year ended June 30, 2007
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Doubts about the reliability of a company's qualitative financial disclosure increase market participant expectations from the auditor's report. The auditing process is supposed to serve as a monitoring device that reduces management incentives to manipulate reported earnings. Empirical research confirms that it could be an efficient device under some circumstancesand recognizes that our estimates of the informativeness of audit reports are unavoidably biased (e.g., because of a client's anticipation of the auditing process). This empirical study supports the significant role of auditors in the financial market, in particular in the prevention of earnings management practice. We focus on earnings misstatements, which auditors correct with anadjustment, using a sample of past and current constituents of the benchmark market index in Spain, IBEX 35, and manually collected audit adjustments reported over the 1997-2004 period (42 companies, 336 annual reports, 75 earnings misstatements). Our findings confirm that companies more often overstate than understate their earnings. An investor may foresee earningsmisreporting, as manipulators have a similar profile (e.g., more leveraged and with lower sales). However, he may receive valuable information from the audit adjustment on the size of earnings misstatement, which can be significantly large (i.e., material in almost all cases). We suggest that the magnitude of an audit adjustment depends, other things constant, on annual revenues and free cash levels. We also examine how the audit adjustment relates to the observed market price, trading volume and stock returns. Our findings are that earnings manipulators have a lower price and larger trading volume compared to their rivals. Their returns are positively associated with the magnitude of earnings misreporting, which is not consistent with the possible pricing of audit information.
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Audit report on the Central Iowa Juvenile Detention Center in Eldora, Iowa for the year ended June 30, 2007
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Audit report on the Iowa State Center Business Office of Iowa State University of Science and Technology for the year ended June 30, 2007
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Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2007
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Audit report on Grundy County, Iowa for the year ended June 30, 2007
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Audit report on the City of Jesup, Iowa for the year ended June 30, 2007
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Audit report on Adams County, Iowa for the year ended June 30, 2007
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Audit report on the Evansdale Municipal Water Works, Evansdale, Iowa for the year ended June 30, 2007
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Audit report on the City of Johnston, Iowa for the year ended June 30, 2007
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Audit report on the Page County Landfill Association for the fiscal year ended June 30, 2007
