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The effects of disclosing critical audit matters and auditor tenure on nonprofessional investors' judgments

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What it means to be an accounting professor : a concise career guide for doctoral students in accounting

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Earnings management constraints and classification shifting

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Home safe : no-trade clauses and player salaries in major league baseball

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Income statement reporting discretion allowed by FIN 48 : interest and penalty expense classification

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Strategic cost shifting and state tax minimization

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Internal capital market inefficiencies, shareholder payout, and abnormal leverage

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Do managers matter? : manager effects on organization performance

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Differences in responses to accounting-based and market-based benchmarks : evidence from Nasdaq

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The Effects of Disclosing Critical Audit Matters and Auditor Tenure on Investors’ Judgments

Rapley, Eric T. - 2020

In an effort to provide more meaningful information to financial statement users, the Public Company Accounting Oversight Board (PCAOB) recently adopted sweeping changes to the audit report, requiring the audit firm to disclose whether or not it identified a critical audit matter (CAM) and its...

Persistent link: https://www.econbiz.de/10012850745

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