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SSRN 4394911 by mq.mook is a document available to read on EtoBox.

What is SSRN 4394911 about?

This study investigates the impact of Auditing Standard No. 18 (AS18) on audit quality concerning related party transactions (RPTs). The findings indicate that AS18 has improved audit quality, particularly for business RPTs, as evidenced by a decrease in general and RPT-related restatements among non-S&P 500 firms post-AS18. However, the standard did not significantly affect audit quality for larger S&P 500 firms, suggesting that improvements are more pronounced in smaller companies.

Author

mq.mook

Language

EN