Discussion of “The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics”

David Hay

The International Journal of Accounting (TIJA), 2021, vol. 56, issue 02, 1-8

Abstract: The paper on mandatory nonfinancial risk disclosures and the effect of auditor characteristics examines a topical issue and finds unexpected results. It finds that there is no overall Big 4 effect, but that some of the Big 4 audit firms are associated with a higher quality of risk disclosure. Audit partners with wider experience, and female auditors, are associated with better risk disclosure. I review the paper, applying a predictive validity model. I suggest areas where research on this issue could be further developed.

Keywords: Auditing; risk; risk assurance; nonfinancial disclosures (search for similar items in EconPapers)
Date: 2021
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DOI: 10.1142/S1094406021800044

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