FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3125001924> ?p ?o ?g. }

• W3125001924 abstract "Since 2003, French auditors must disclose justifications of assessments (JOAs) in expanded audit reports. Like critical audit matters recently introduced in the US and key audit matters introduced by international standard setters, the purpose of JOAs is to enhance the informative value of audit reports. Based on French audit reports issued from 2002 to 2011, we analyze the impact of first-time implementation of JOAs, and the impact of new JOAs in subsequent years, on investors (measured by abnormal returns and abnormal trading volume) and on the audit (measured by audit report lag, abnormal accruals, and audit fees). For both first-time implementation of JOAs and new JOAs in subsequent years we find no significant market reaction to their disclosure and no significant effect on audit report lag, audit quality and audit fees. Overall, our results suggest that the French expanded audit report did not have the expected consequences on investors and the audit." @default.
• W3125001924 created "2021-02-01" @default.
• W3125001924 creator A5052571619 @default.
• W3125001924 creator A5062016970 @default.
• W3125001924 creator A5078038843 @default.
• W3125001924 date "2018-01-01" @default.
• W3125001924 modified "2023-10-18" @default.
• W3125001924 title "Consequences of Justifications of Assessments in French Expanded Audit Reports" @default.
• W3125001924 cites W1516345889 @default.
• W3125001924 cites W1865517305 @default.
• W3125001924 cites W1980727277 @default.
• W3125001924 cites W1984565307 @default.
• W3125001924 cites W1984646480 @default.
• W3125001924 cites W2013775262 @default.
• W3125001924 cites W2043217646 @default.
• W3125001924 cites W2043330607 @default.
• W3125001924 cites W2052231600 @default.
• W3125001924 cites W2067416968 @default.
• W3125001924 cites W2068826641 @default.
• W3125001924 cites W2076035820 @default.
• W3125001924 cites W2078416470 @default.
• W3125001924 cites W2113430743 @default.
• W3125001924 cites W2115248336 @default.
• W3125001924 cites W2132852223 @default.
• W3125001924 cites W2147733401 @default.
• W3125001924 cites W2149856586 @default.
• W3125001924 cites W2150249679 @default.
• W3125001924 cites W2168041927 @default.
• W3125001924 cites W2332019439 @default.
• W3125001924 cites W2557258262 @default.
• W3125001924 cites W2734402129 @default.
• W3125001924 cites W2808270233 @default.
• W3125001924 cites W2884483717 @default.
• W3125001924 cites W3121143499 @default.
• W3125001924 cites W3121250331 @default.
• W3125001924 cites W3122109296 @default.
• W3125001924 cites W3122135494 @default.
• W3125001924 cites W3122203937 @default.
• W3125001924 cites W3122418122 @default.
• W3125001924 cites W3122458461 @default.
• W3125001924 cites W3122547505 @default.
• W3125001924 cites W3122981732 @default.
• W3125001924 cites W3123083350 @default.
• W3125001924 cites W3123897291 @default.
• W3125001924 cites W3124170598 @default.
• W3125001924 cites W3124249103 @default.
• W3125001924 cites W3124411176 @default.
• W3125001924 cites W3124596233 @default.
• W3125001924 cites W3124692538 @default.
• W3125001924 cites W3124862954 @default.
• W3125001924 cites W3124979649 @default.
• W3125001924 cites W3125128521 @default.
• W3125001924 cites W3125211200 @default.
• W3125001924 cites W3125291714 @default.
• W3125001924 cites W3125562270 @default.
• W3125001924 cites W3125654778 @default.
• W3125001924 cites W4232192431 @default.
• W3125001924 cites W4237417042 @default.
• W3125001924 cites W4246670004 @default.
• W3125001924 cites W4249741225 @default.
• W3125001924 cites W565462973 @default.
• W3125001924 doi "https://doi.org/10.2139/ssrn.3175497" @default.
• W3125001924 hasPublicationYear "2018" @default.
• W3125001924 type Work @default.
• W3125001924 sameAs 3125001924 @default.
• W3125001924 citedByCount "4" @default.
• W3125001924 countsByYear W31250019242019 @default.
• W3125001924 countsByYear W31250019242021 @default.
• W3125001924 crossrefType "journal-article" @default.
• W3125001924 hasAuthorship W3125001924A5052571619 @default.
• W3125001924 hasAuthorship W3125001924A5062016970 @default.
• W3125001924 hasAuthorship W3125001924A5078038843 @default.
• W3125001924 hasConcept C121955636 @default.
• W3125001924 hasConcept C140181557 @default.
• W3125001924 hasConcept C144133560 @default.
• W3125001924 hasConcept C156223087 @default.
• W3125001924 hasConcept C162118730 @default.
• W3125001924 hasConcept C170856484 @default.
• W3125001924 hasConcept C191602146 @default.
• W3125001924 hasConcept C198720655 @default.
• W3125001924 hasConcept C199521495 @default.
• W3125001924 hasConcept C2781426361 @default.
• W3125001924 hasConcept C4577558 @default.
• W3125001924 hasConcept C62190432 @default.
• W3125001924 hasConceptScore W3125001924C121955636 @default.
• W3125001924 hasConceptScore W3125001924C140181557 @default.
• W3125001924 hasConceptScore W3125001924C144133560 @default.
• W3125001924 hasConceptScore W3125001924C156223087 @default.
• W3125001924 hasConceptScore W3125001924C162118730 @default.
• W3125001924 hasConceptScore W3125001924C170856484 @default.
• W3125001924 hasConceptScore W3125001924C191602146 @default.
• W3125001924 hasConceptScore W3125001924C198720655 @default.
• W3125001924 hasConceptScore W3125001924C199521495 @default.
• W3125001924 hasConceptScore W3125001924C2781426361 @default.
• W3125001924 hasConceptScore W3125001924C4577558 @default.
• W3125001924 hasConceptScore W3125001924C62190432 @default.
• W3125001924 hasLocation W31250019241 @default.
• W3125001924 hasOpenAccess W3125001924 @default.
• W3125001924 hasPrimaryLocation W31250019241 @default.
• W3125001924 hasRelatedWork W1868303241 @default.

• next