The effect of increased audit disclosure on managers' real operating decisions : evidence from disclosing critical audit matters
Year of publication: |
2021
|
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Authors: | Bentltey, Jeremiah W. ; Lambert, Tamara A. ; Wang, Elaine Ying |
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, 1, p. 23-40
|
Subject: | critical audit matters (CAMs) | auditor reporting model | disclosure efficiency | managers' real operating decisions | operating distortion | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure |
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