Vanstraelen, Ann; Schelleman, Caren; Meuwissen, Roger; … - In: European Accounting Review 21 (2012) 2, pp. 193-215
While the audit reporting debate has a long history, a number of recent regulatory initiatives and policy reviews increase the likelihood of change in this area. The purpose of this study is to use this momentum and examine whether there is consensus between audit report users and auditors with...
