Hamilton, Erin L.; Hirsch, Rina M.; Rasso, Jason T.; … - In: Managerial Auditing Journal 34 (2019) 8, pp. 986-1007
Purpose: The purpose of this paper is to examine how publicly available accounting risk metrics influence the aggressiveness of managers’ discretionary accounting decisions by making those decisions more transparent to the public. Design/methodology/approach: The experiment used a 2 × 3...