Chu, Ling; Mathieu, Robert; Mbagwu, Chima - In: European Accounting Review 22 (2013) 4, pp. 719-738
The objective of this paper is to investigate whether banks view the information on the off-balance sheet liabilities (specifically, operating leases) disclosed in the notes to the financial statements as more reliable when it is audited by brand name auditors (i.e. a Big 4 audit firm). To the...