Chung, Hyeesoo (Sally); Krishnan, Sudha; Lauck, John; … - In: Managerial Auditing Journal 36 (2021) 7, pp. 979-998
Purpose: This paper aims to investigate whether the stock market reacts to presentation options available to auditors under AS 2 (providing separate financial statement audit and internal control over financial reporting [ICOFR] audit reports, or presenting a combined report with both audit...