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

The International Journal of Accounting, 56(02), 2180004. doi:10.1142/s1094406021800044

The University of Auckland Business School Research Paper Series

Posted: 25 Jan 2022

See all articles by David Hay

David Hay

University of Auckland Business School

Date Written: 2021

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. Full paper available at https://doi.org/10.1142/S1094406021800044

Keywords: Auditing, risk, risk assurance, nonfinancial disclosures

Suggested Citation

Hay, David, Discussion of 'The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics' (2021). The International Journal of Accounting, 56(02), 2180004. doi:10.1142/s1094406021800044, The University of Auckland Business School Research Paper Series, Available at SSRN: https://ssrn.com/abstract=3989259

David Hay (Contact Author)

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

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