Auditing non-GAAP measures : signaling more than intended
Year of publication: |
2022
|
---|---|
Authors: | Anderson, Spencer B. ; Hobson, Jessen L. ; Sommerfeldt, Ryan D. |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 1, p. 577-606
|
Subject: | attribute substitution | audit | expectation gap | non-GAAP measures | street earnings | pro forma | Wirtschaftsprüfung | Financial audit | Bilanzierungsgrundsätze | Accounting standards | Messung | Measurement |
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