Discussion of “Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements”

Andrei Filip

The International Journal of Accounting, 2016, vol. 51, issue 1, 51-56

Abstract: Kajüter, Klassmann, and Nienhaus (forthcoming) investigate a topical and challenging question: “How do investors and other stakeholders use and react to the reviewed interim financial statements?” In this discussion I show that the research question is timely, relevant, and important. I discuss what the paper shows and what it does not show. I highlight the underlying question “should reviews of interim financial statements be mandatory?” and link it to a joint-question, “should interim financial statements be mandatory?” Finally I address avenues for future research.

Keywords: Interim review; Interim financial reporting; Information content; Abnormal return volatility; Abnormal trading volume (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eee:accoun:v:51:y:2016:i:1:p:51-56

DOI: 10.1016/j.intacc.2016.01.002

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