An Examination Of Audit Reporting For Accounting Principles Changes

This article examines audit reporting of accounting principles changes under SAS 58 and compares the results to prior research. The study indicates that auditors both before and after SAS 58 exhibited great diversity in their decisions to modify reports for changes in principles. This lack of unifor...

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Bibliographic Details
Published in:Journal of applied business research 2011-09, Vol.12 (3), p.1
Main Authors: Jordan, Charles E., Clark, Stanley J.
Format: Article
Language:English
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Summary:This article examines audit reporting of accounting principles changes under SAS 58 and compares the results to prior research. The study indicates that auditors both before and after SAS 58 exhibited great diversity in their decisions to modify reports for changes in principles. This lack of uniformity suggests report modifications for changes in principle may be providing little or no relevant information to users.
ISSN:0892-7626
2157-8834
DOI:10.19030/jabr.v12i3.5792