The effect of auditor reporting choice and audit committee oversight on management financial disclosures
Stephen H. Fuller, Jennifer R. Joe, Benjamin L. Luippold
| Year of publication: |
2021
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|---|---|
| Authors: | Fuller, Stephen H. ; Joe, Jennifer R. ; Luippold, Benjamin 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. 96.2021, 6, p. 239-274
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| Subject: | auditor reporting | critical audit matters | audit committee oversight | management disclosure | voluntary disclosure | information risk | expanded auditor's reports | key audit matters | extended auditor's reports | Wirtschaftsprüfung | Financial audit | Prüfungsausschuss des Aufsichtsrats | Audit committee | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Corporate Governance | Corporate governance | Bestätigungsvermerk | Auditor's report | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2016-0246 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012703019