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حسابداری و مالی::
گزارش مالی
We appreciate the financial support from Samil PricewaterhouseCoopers in Korea, a postdoctoral fellowship grant at the Hong Kong Polytechnic University, the seed funding for basic research at the University of Hong Kong, the Social Sciences & Humanities Research Council of Canada, and the KPMG Research Bureau in Financial Reporting at UBC.
We assume that although a correctly stated financial report can reveal the manager's competence, the manager is able to obtain personal benefits from the continued operation of the firm and thus always presents financial statements that implicitly report a high level of competence.4 This means that the financial report issued by a high-type manager is correctly stated, but the report by a low-type manager is misstated.
The more effort an auditor exerts, the more likely he is to detect the misstatements in a (misstated) financial report.
After conducting the audit, the auditor has evidence as to the correctness of the financial report.
, Dye 1995; Pae and Yoo 2001), audit technology is characterized by the probability of an auditor issuing a correct opinion about a financial report as follows:
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