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Characteristics of Organisations Using an Audit for Interim Financial Statements

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  • ANNETTE BAINES
  • GEORGE TANEWSKI
  • GRANT GAY

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Suggested Citation

  • Annette Baines & George Tanewski & Grant Gay, 2000. "Characteristics of Organisations Using an Audit for Interim Financial Statements," Australian Accounting Review, CPA Australia, vol. 10(22), pages 52-61, November.
    • Handle: RePEc:bla:ausact:v:10:y:2000:i:22:p:52-61
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2000.tb00070.x
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    References listed on IDEAS

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    1. Leftwich, Rw & Watts, Rl & Zimmerman, Jl, 1981. "Voluntary Corporate Disclosure - The Case Of Interim Reporting," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 50-77.
    2. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    3. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    4. Ettredge, Mike & Simon, Dan & Smith, David & Stone, Mary, 1994. "Why do companies purchase timely quarterly reviews?," Journal of Accounting and Economics, Elsevier, vol. 18(2), pages 131-155, September.
    5. Ross L. Watts, 1977. "Corporate Financial Statements, A Product of the Market and Political Processes," Australian Journal of Management, Australian School of Business, vol. 2(1), pages 53-75, April.
    6. Schipper, K, 1981. "Voluntary Corporate Disclosure - The Case Of Interim Reporting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 19, pages 85-88.
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    Cited by:

    1. Lei Chen & Elizabeth Carson & Roger Simnett, 2007. "Impact of stakeholder characteristics on voluntary dissemination of interim information and communication of its level of assurance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(4), pages 667-691, December.

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