The effect of auditor reporting choice and audit committee oversight on management financial disclosures
Year of publication: |
2021
|
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Authors: | Fuller, Stephen H. ; Joe, Jennifer R. ; Luippold, Benjamin L. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 6, p. 239-274
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Subject: | auditor reporting | critical audit matters | audit committee oversight | management disclosure | voluntary disclosure | information risk | expanded auditor's reports | key audit matters | extended auditor's reports | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Prüfungsausschuss des Aufsichtsrats | Audit committee | Jahresabschlussprüfung | Financial statement audit |
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