The impact of audit completeness and quality on earnings announcement GAAP disclosures
Year of publication: |
March 2016
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Authors: | Schroeder, Joseph H. |
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. 91.2016, 2, p. 677-705
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Subject: | audit completeness | audit quality | earnings announcement | PCAOB Standards | GAAP disclosures | Wirtschaftsprüfung | Financial audit | Ankündigungseffekt | Announcement effect | Bilanzierungsgrundsätze | Accounting standards | Unternehmenspublizität | Corporate disclosure | Gewinn | Profit | Gewinnprognose | Earnings announcement | Dienstleistungsqualität | Service quality | Informationswert | Information value | Berichtswesen | Reporting |
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