Matches in SemOpenAlex for { <https://semopenalex.org/work/W3118806819> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W3118806819 abstract "Nowadays, in the competitive environment, to conduct a high-quality audit, auditors try to use anyavailable information. The audit quality depends on the amount of audit risk that determines the effortsof the audit company. In this regard, the task of finding additional factors that have a significant impacton the audit risk evaluation comes to the fore. One of the factors that influence on audit risk evaluationand risk management is the tone of financial reports. Based on the use of content analysis, regressionanalysis, this article checks whether the linguistic tone used for corporate annual reports is related to thelevel of audit risk. The model is based on previous studies factors determining audit risk, with the inclusionof new variable characterizing an optimistic or negative report tone. We find that annual reportswith positive tone are associated with a lower audit risk, suggesting that the tone of the annual reportmay be considered as a factor to assess audit risk. In general, the data obtained indicate that auditorscan improve their methods of assessing audit risks by systematically taking into account the linguisticqualitative characteristics of financial statement disclosures." @default.
- W3118806819 created "2021-01-18" @default.
- W3118806819 creator A5065175129 @default.
- W3118806819 creator A5068932909 @default.
- W3118806819 date "2020-01-01" @default.
- W3118806819 modified "2023-09-25" @default.
- W3118806819 title "Analysis the relationship between tone of financial report and audit risk" @default.
- W3118806819 doi "https://doi.org/10.26577/be.2020.v133.i3.05" @default.
- W3118806819 hasPublicationYear "2020" @default.
- W3118806819 type Work @default.
- W3118806819 sameAs 3118806819 @default.
- W3118806819 citedByCount "0" @default.
- W3118806819 crossrefType "journal-article" @default.
- W3118806819 hasAuthorship W3118806819A5065175129 @default.
- W3118806819 hasAuthorship W3118806819A5068932909 @default.
- W3118806819 hasBestOaLocation W31188068191 @default.
- W3118806819 hasConcept C121955636 @default.
- W3118806819 hasConcept C124952713 @default.
- W3118806819 hasConcept C140181557 @default.
- W3118806819 hasConcept C142362112 @default.
- W3118806819 hasConcept C144133560 @default.
- W3118806819 hasConcept C156223087 @default.
- W3118806819 hasConcept C162118730 @default.
- W3118806819 hasConcept C170856484 @default.
- W3118806819 hasConcept C191602146 @default.
- W3118806819 hasConcept C199521495 @default.
- W3118806819 hasConcept C27504089 @default.
- W3118806819 hasConcept C2780583480 @default.
- W3118806819 hasConcept C2781027943 @default.
- W3118806819 hasConcept C62190432 @default.
- W3118806819 hasConceptScore W3118806819C121955636 @default.
- W3118806819 hasConceptScore W3118806819C124952713 @default.
- W3118806819 hasConceptScore W3118806819C140181557 @default.
- W3118806819 hasConceptScore W3118806819C142362112 @default.
- W3118806819 hasConceptScore W3118806819C144133560 @default.
- W3118806819 hasConceptScore W3118806819C156223087 @default.
- W3118806819 hasConceptScore W3118806819C162118730 @default.
- W3118806819 hasConceptScore W3118806819C170856484 @default.
- W3118806819 hasConceptScore W3118806819C191602146 @default.
- W3118806819 hasConceptScore W3118806819C199521495 @default.
- W3118806819 hasConceptScore W3118806819C27504089 @default.
- W3118806819 hasConceptScore W3118806819C2780583480 @default.
- W3118806819 hasConceptScore W3118806819C2781027943 @default.
- W3118806819 hasConceptScore W3118806819C62190432 @default.
- W3118806819 hasIssue "3" @default.
- W3118806819 hasLocation W31188068191 @default.
- W3118806819 hasOpenAccess W3118806819 @default.
- W3118806819 hasPrimaryLocation W31188068191 @default.
- W3118806819 hasRelatedWork W12869283 @default.
- W3118806819 hasRelatedWork W12913261 @default.
- W3118806819 hasRelatedWork W1614640 @default.
- W3118806819 hasRelatedWork W22359593 @default.
- W3118806819 hasRelatedWork W24906494 @default.
- W3118806819 hasRelatedWork W24990244 @default.
- W3118806819 hasRelatedWork W34417967 @default.
- W3118806819 hasRelatedWork W44247038 @default.
- W3118806819 hasRelatedWork W44589199 @default.
- W3118806819 hasRelatedWork W4828387 @default.
- W3118806819 hasVolume "133" @default.
- W3118806819 isParatext "false" @default.
- W3118806819 isRetracted "false" @default.
- W3118806819 magId "3118806819" @default.
- W3118806819 workType "article" @default.