The effect of increased audit disclosure on managers' real operating decisions : evidence from disclosing critical audit matters
Jeremiah W. Bentley, Tamara A. Lambert, Elaine (Ying) Wang
| Year of publication: |
2021
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|---|---|
| Authors: | Bentltey, Jeremiah W. ; Lambert, Tamara A. ; Wang, Elaine Ying |
| 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, 1, p. 23-40
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| Subject: | critical audit matters (CAMs) | auditor reporting model | disclosure efficiency | managers' real operating decisions | operating distortion | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/tar-2017-0486 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012439359