Dunmore, Paul V; Falk, Haim - In: Review of Quantitative Finance and Accounting 10 (1998) 2, pp. 173-91
When financial statements are audited, a client and auditor may disagree about an accounting disclosure. While the disclosure of such a disagreement may increase the information content of a statement it may also be socially undesirable in that it signals a difference in views about the state of...