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Persistent link: https://www.econbiz.de/10010200164
While substantial revisions to auditor reporting requirements are being implemented internationally, the impact of these reforms on financial reporting quality is unknown. We exploit the United Kingdom's recent auditor reporting changes and find that the U.K.'s new reporting regime is associated...
Persistent link: https://www.econbiz.de/10012937033
While substantial revisions to auditor reporting requirements are being implemented internationally, the impact of these reforms on financial reporting quality is unknown. We exploit the United Kingdom's recent auditor reporting changes and find that the U.K.'s new reporting regime is associated...
Persistent link: https://www.econbiz.de/10012913463