The Effect of Auditor Reporting Choice and Audit Committee Oversight Strength on Management Financial Disclosure Decisions
Motivated by the current PCAOB proposed standard regarding expansion of the auditor’s reporting model, this study investigates the effect of auditor reporting choice on management disclosure decisions. The proposed standard would require auditors to identify and provide information about the most si...
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| Format: | Others |
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ScholarWorks @ Georgia State University
2015
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| Online Access: | http://scholarworks.gsu.edu/accountancy_diss/16 http://scholarworks.gsu.edu/cgi/viewcontent.cgi?article=1015&context=accountancy_diss |