The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments
Year of publication: |
February 2018
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Authors: | Kelton, Andrea Seaton ; Montague, Norma R. |
Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 65.2018, p. 44-55
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Subject: | Range disclosure | Estimation uncertainty | Audit report | Emphasis of matter | Credibility | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Entscheidung unter Unsicherheit | Decision under uncertainty | Risiko | Risk | Glaubwürdigkeit | Auskunftspflicht | Disclosure regulation |
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