Auditor materiality disclosures and investor trust : how to address conditional risks of disclosure mandates
Year of publication: |
2024
|
---|---|
Authors: | Festa, Mackenzie M. ; Jones, Megan M. ; Witz, Patrick D. |
Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 36.2024, 2, p. 47-70
|
Subject: | financial reporting | investor | materiality | disclosure | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Anlageverhalten | Behavioural finance | Wirtschaftsprüfung | Financial audit | Investor Relations | Investor relations | Auskunftspflicht | Disclosure regulation | Rechnungswesen | Accounting |
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