Audit opinion improvement and the timing of disclosure
Year of publication: |
2012
|
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Authors: | Cullinan, Charles P. ; Wang, Fangjun ; Yang, Bei ; Zhang, Junrui |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 28.2012, 2, p. 333-343
|
Subject: | Audit opinion | Change in audit opinion | Unexpected earnings | Timeliness | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Bestätigungsvermerk | Auditor's report |
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