Auditor independence and the quality of information in financial disclosures : evidence for market discipline versus Sarbanes-Oxley proscriptions
Year of publication: |
2010
|
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Authors: | Brown, James R. ; Falaschetti, Dino ; Orlando, Michael J. |
Published in: |
American law and economics review : the journal of the American Law and Economics Association. - Oxford : Oxford Univ. Press, ISSN 1465-7252, ZDB-ID 1473599-4. - Vol. 12.2010, 1, p. 39-68
|
Subject: | Wirtschaftsprüfung | Financial audit | Gesellschaftsrecht | Corporate law | Corporate Governance | Corporate governance | Effizienzmarkthypothese | Efficient market hypothesis | USA | United States | 2001-2002 |
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