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
Citation
SUWARDY, Themin and LIM, Chu Yeong.
Audit adjustments matter: What they reveal about companies' financial reporting. (2022). 1-41.
Available at: https://ink.library.smu.edu.sg/soa_research/1943
Copyright Owner and License
Publisher
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
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
Included in
Accounting Commons, Asian Studies Commons, Corporate Finance Commons