Do investors value higher financial reporting quality, and can expanded audit reports unlock this value?
Year of publication: |
2020
|
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Authors: | Elliott, W. Brooke ; Fanning, Kirsten ; Peecher, Mark E. |
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. 95.2020, 2, p. 141-165
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Subject: | willingness to pay | fundamental value | audit reports | financial reporting quality | Berichtswesen | Reporting | Zahlungsbereitschaftsanalyse | Willingness to pay | Wirtschaftsprüfung | Financial audit | Jahresabschluss | Financial statement | Informationswert | Information value | Rechnungswesen | Accounting |
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