Audit, Audit Committees And Narrative Reporting Bias
The purpose of this study is to examine the rol of auditors and audit committees in the revision of narrative information. Using the tone of financial historical information contained in the Management Commentary as a measure of its quality, we study its relationship with certain characteristics which previous research has identified as determinants of audit quality and audit committees’ effectiveness in disclosure supervision. Our results indicate the presence of bias in the report that is not corrected by auditor or committees. The only outstanding result is auditor’ effort which is related positively to neutrality on tone, while audit tenure and non audit services, although not significantly are negatively related. Neither the independence nor the meeting frequency of the audit committee show any relationship with this measure of the quality of the information.
Volume (Year): 22 (2013)
Issue (Month): 1 ()
|Contact details of provider:|| Postal: Avda Xoan XXIII S/N, 15704 Santiago de Compostela|
Web page: http://www.usc.es/econo/RGE/benvidag.htm
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:sdo:regaec:v:22:y:2013:i:1_9. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Iglesias Casal)The email address of this maintainer does not seem to be valid anymore. Please ask Ana Iglesias Casal to update the entry or send us the correct email address
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.