Does auditor style influence non-GAAP earnings disclosure?
Year of publication: |
2024
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Authors: | Heflin, Frank ; Tan, Jacqueline ; Ton, Karen ; Wang, Jasmine |
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. 41.2024, 3, p. 1639-1671
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Subject: | auditor style | Big 4 accounting firms | non-GAAP disclosure | shared auditors | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Bilanzpolitik | Accounting policy | Bilanzierungsgrundsätze | Accounting standards | Auskunftspflicht | Disclosure regulation | Dienstleistungsqualität | Service quality |
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