Do high-quality auditors improve non-GAAP reporting?
Year of publication: |
2023
|
---|---|
Authors: | Feng, Zhuoan ; Francis, Jere R. ; Shan, Yaowen ; Taylor, Stephen L. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 1, p. 215-250
|
Subject: | non-GAAP disclosures | Big 4 auditors | industry specialization | Wirtschaftsprüfung | Financial audit | Arbeitsteilung | Division of labour | Dienstleistungsqualität | Service quality | Bilanzierungsgrundsätze | Accounting standards |
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