Auditing non-GAAP measures : signaling more than intended
Spencer B. Anderson, Jessen L. Hobson, Ryan D. Sommerfeldt
| Year of publication: |
2022
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|---|---|
| Authors: | Anderson, Spencer B. ; Hobson, Jessen L. ; Sommerfeldt, Ryan D. |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 1, p. 577-606
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| Subject: | attribute substitution | audit | expectation gap | non-GAAP measures | street earnings | pro forma | Wirtschaftsprüfung | Financial audit | Bilanzierungsgrundsätze | Accounting standards | Messung | Measurement | Jahresabschlussprüfung | Financial statement audit | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12724 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013165405