Audit reports of financially distressed companies: emphasis of matter (EOM) versus disclaimers

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Audit reports of financially distressed companies: emphasis of matter (EOM) versus disclaimers

This paper examines audit reports issued to 39 Malaysian listed companies in financial distress categorized as Practice Note 17 (PN17) companies by Bursa Malaysia. The study finds that for companies which experienced financial distress, the audit reports are not similar, despite all companies are...

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Bibliographic Details
Main Authors:	Ismail, Hashanah, Mustapha, Mazlina
Format:	Article
Language:	English
Published:	David Publishing 2013
Online Access:	http://psasir.upm.edu.my/id/eprint/30837/ http://psasir.upm.edu.my/id/eprint/30837/1/Audit%20reports%20of%20financially%20distressed%20companies.pdf

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