The information value of qualified and adverse audit reports : evidence from the municipal sector
Year of publication: |
2020
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Authors: | Edmonds, Christopher T. ; Leece, Ryan D. ; Vermeer, Beth Y. ; Vermeer, Thomas E. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 39.2020, 1, p. 21-41
|
Subject: | municipal bonds | modified audit reports | GAAP financial statements | primary market issuances | secondary trading | Kommunalobligation | Municipal bond | Wirtschaftsprüfung | Financial audit | Jahresabschluss | Financial statement | Informationswert | Information value |
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