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http://hdl.handle.net/1942/38649
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DC Field | Value | Language |
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dc.contributor.author | CORTEN, Maarten | - |
dc.contributor.author | LYBAERT, Nadine | - |
dc.contributor.author | STEIJVERS, Tensie | - |
dc.date.accessioned | 2022-09-28T07:48:14Z | - |
dc.date.available | 2022-09-28T07:48:14Z | - |
dc.date.issued | 2022 | - |
dc.date.submitted | 2022-09-27T16:38:23Z | - |
dc.identifier.citation | SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD, | - |
dc.identifier.uri | http://hdl.handle.net/1942/38649 | - |
dc.description.abstract | This study examines to what extent auditors increase financial reporting quality in a civil law private firm context. Although such context provides little incentives to focus on financial reporting quality, the signalling role remains important. Therefore, we argue that auditors will also increase the quality of the financial statements in this context but will primarily focus on the form quality of the statements (i.e., the extent to which the required disclosures are made) while the substance quality (i.e., the extent to which the financial statements faithfully represent the economic reality) might become a smaller concern. A new measure for form quality is developed, and two matched samples of 278 and 316 Belgian private firms respectively are used to test our hypotheses. Our results confirm that having an auditor significantly increases the form quality of the financial statements while the effect on substance quality is more ambiguous. | - |
dc.description.sponsorship | We thank the associate editor and two anonymous reviewers for their constructive feedback during the entire review process. We also thank Brent Wagemans for his research assistance in developing the form quality measure and collecting the data. | - |
dc.language.iso | en | - |
dc.publisher | ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD | - |
dc.rights | 2022 Asociación Española de Contabilidad y Administración de Empresas (AECA) | - |
dc.subject.other | Audit quality | - |
dc.subject.other | private firms | - |
dc.subject.other | civil law context | - |
dc.subject.other | form quality | - |
dc.subject.other | substance quality | - |
dc.title | Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality | - |
dc.type | Journal Contribution | - |
dc.identifier.epage | 29 | - |
dc.identifier.spage | 1 | - |
local.format.pages | 29 | - |
local.bibliographicCitation.jcat | A1 | - |
dc.description.notes | Corten, M (corresponding author), Hasselt Univ, Res Ctr Entrepreneurship & Family Firms RCEF, Martelarenlaan 42, B-3500 Hasselt, Belgium. | - |
dc.description.notes | maarten.corten@uhasselt.be | - |
local.publisher.place | 2-4 PARK SQUARE, MILTON PARK, ABINGDON OX14 4RN, OXON, ENGLAND | - |
local.type.refereed | Refereed | - |
local.type.specified | Article | - |
local.bibliographicCitation.status | Early view | - |
dc.identifier.doi | 10.1080/02102412.2022.2109839 | - |
dc.identifier.isi | 000851583600001 | - |
local.provider.type | wosris | - |
local.description.affiliation | [Corten, Maarten; Lybaert, Nadine; Steijvers, Tensie] Hasselt Univ, Res Ctr Entrepreneurship & Family Firms RCEF, Martelarenlaan 42, B-3500 Hasselt, Belgium. | - |
local.uhasselt.international | no | - |
item.fulltext | With Fulltext | - |
item.validation | ecoom 2023 | - |
item.accessRights | Open Access | - |
item.fullcitation | CORTEN, Maarten; LYBAERT, Nadine & STEIJVERS, Tensie (2022) Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality. In: SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD,. | - |
item.contributor | CORTEN, Maarten | - |
item.contributor | LYBAERT, Nadine | - |
item.contributor | STEIJVERS, Tensie | - |
crisitem.journal.issn | 0210-2412 | - |
crisitem.journal.eissn | 2332-0753 | - |
Appears in Collections: | Research publications |
Files in This Item:
File | Description | Size | Format | |
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Corten et al., 2022, peer reviewed author version.pdf | Peer-reviewed author version | 473.48 kB | Adobe PDF | View/Open |
Auditing private firms in a civil law context_ an exploratory analysis of the impact on form and substance quality.pdf Restricted Access | Early view | 643.37 kB | Adobe PDF | View/Open Request a copy |
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