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Articles (2016), International Journal of Accounting, 51 (1), pp. 51-56

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

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.

FILIP, A. (2016). Discussion of "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements". International Journal of Accounting, 51(1), pp. 51-56.