Publication Type

Report

Publication Date

1-2022

Abstract

This study investigates the characteristics, nature and extent of proposed audit adjustments to the financial statements of listed companies in Singapore. Data was gathered from the 2018 to 2020 financial statements of 412 companies, along with views of close to 280 audit committee chairs and heads of finance (or similar designations) on the effectiveness of their companies’ finance function.

Keywords

Financial statements, auditing, companies, Singapore

Discipline

Accounting | Asian Studies | Corporate Finance

Research Areas

Corporate Governance, Auditing and Risk Management

First Page

1

Last Page

41

Publisher

Accounting and Corporate Regulatory Authority

City or Country

Singapore

Copyright Owner and License

Publisher

Additional URL

https://www.acra.gov.sg/docs/default-source/default-document-library/training-and-resources/publications/reports/research-reports/acra-audit-adjustment-report-2022.pdf

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