The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments
Andrea Seaton Kelton, Norma R. Montague
| Year of publication: |
February 2018
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|---|---|
| Authors: | Kelton, Andrea Seaton ; Montague, Norma R. |
| Published in: |
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting. - Amsterdam : Elsevier, ISSN 0361-3682, ZDB-ID 83016-1. - Vol. 65.2018, p. 44-55
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| Subject: | Range disclosure | Estimation uncertainty | Audit report | Emphasis of matter | Credibility | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Risiko | Risk | Glaubwürdigkeit | Jahresabschluss | Financial statement | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.aos.2017.10.001 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011821099