Audit Adjustments Matter: Upholding Financial Reporting Quality

Author

• Themin SUWARDY, Singapore Management UniversityFollow
• Jean Lin SEOW, Singapore Management UniversityFollow
• Chu Yeong LIM, Singapore Management UniversityFollow

Publication Type

Report

Version

publishedVersion

Publication Date

8-2014

Abstract

This study investigates the characteristics, nature and extent of proposed audit adjustments to the financial statements of companies listed in Singapore. Data were gathered from the 2013 audits of 257 listed companies in Singapore, with aggregate market capitalisation of $288.3 billion.

Discipline

Accounting

Research Areas

Corporate Governance, Auditing and Risk Management

First Page

1

Last Page

31

Publisher

Accounting and Corporate Regulatory Authority

City or Country

Singapore

Citation

SUWARDY, Themin; SEOW, Jean Lin; and LIM, Chu Yeong. Audit Adjustments Matter: Upholding Financial Reporting Quality. (2014). 1-31.
Available at: https://ink.library.smu.edu.sg/soa_research/1342

Copyright Owner and License

Authors

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.