Find Your Idea, Support Your Thesis, Get Published. Schedule Your Demo Today.
The Determinants, Textual Properties, and Consequences of U.S. Critical Audit Matter Disclosures
Jenna Burke (University of Colorado at Denver) Rani Hoitash (Bentley University) Udi Hoitash (Northeastern University) Xia Xiao (Northeastern University)
TopicsAccounting + Oversight Critical Audit Matters
Have Critical Audit Matter Disclosures Indirectly Benefitted Investors by Constraining Earnings Management? Evidence from Tax Accounts
Katharine D. Drake (University of Arizona, Department of Accounting) Nathan C. Goldman (North Carolina State University, Department of Accounting) Stephen J. Lusch (Texas Christian University, Department of Accounting) Jaime J. Schmidt (University of Texas at Austin)