The unintended consequences of audit materiality disclosures on whistleblowing intentions
Year of publication: |
2024
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Authors: | Festa, Mackenzie M. ; Holderness, Kip ; Jones, Megan M. ; Riley, Richard A. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 38.2024, 4, p. 97-105
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Subject: | earnings manipulation | reporting intentions | materiality | audit disclosures | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Whistleblowing | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy |
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