Verification pocedures and financial reporting quality : the positive effects of negative assurance reviews
Year of publication: |
March 2018
|
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Authors: | Badertscher, Brad A. ; Kim, Jaewoon ; Kinney, William ; Owens, Edward |
Publisher: |
[Rochester, NY : Simon Business School, University of Rochester] |
Subject: | economics of verification | financial reporting quality | cost of debt | crowdfunding | confirmatory data analytics | Berichtswesen | Reporting | Qualitätsmanagement | Quality management | Crowdfunding | Rechnungswesen | Accounting | Jahresabschluss | Financial statement | Wirtschaftsprüfung | Financial audit | Informationswert | Information value |
Extent: | 1 Online-Ressource (circa 52 Seiten) |
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Series: | Simon Business School working paper. - Rochester, NY : [Verlag nicht ermittelbar], ZDB-ID 2452756-7. - Vol. FR 17-17] Simon Business School Working Paper ; No. FR 17-17 |
Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
Language: | English |
Other identifiers: | 10.2139/ssrn.3016422 [DOI] |
Classification: | G21 - Banks; Other Depository Institutions; Mortgages ; M41 - Accounting ; M42 - Auditing ; M48 - Government Policy and Regulation |
Source: | ECONIS - Online Catalogue of the ZBW |
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