Open AccessAn Examination Of Audit Reporting For Accounting Principles Changes
Author(s) -
Charles E. Jordan,
Stanley J. Clark
Publication year - 2011
Publication title -
journal of applied business research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.149
H-Index - 22
eISSN - 2157-8834
pISSN - 0892-7626
DOI - 10.19030/jabr.v12i3.5792
Subject(s) - accounting , audit , business , diversity (politics) , political science , law
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.