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
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: Suggested Citation