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The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters
The Accounting Review ( IF 4.4 ) Pub Date : 2020-02-27 , DOI: 10.2308/tar-2017-0486 Jeremiah W. Bentley 1 , Tamara A. Lambert 2 , Elaine (Ying) Wang 1
The Accounting Review ( IF 4.4 ) Pub Date : 2020-02-27 , DOI: 10.2308/tar-2017-0486 Jeremiah W. Bentley 1 , Tamara A. Lambert 2 , Elaine (Ying) Wang 1
Affiliation
We investigate whether and how a "critical audit matter" (CAM) disclosure affects managers' real operating decisions in two contexts (issuing a loan that decreases versus increases the average risk...
中文翻译：
审计信息披露对经理实际操作决策的影响：来自披露关键审计事项的证据
我们调查“关键审计事项”（CAM）的披露是否以及如何在两种情况下影响经理的实际经营决策（发放减少而增加平均风险的贷款...
更新日期：2020-02-27
中文翻译：
审计信息披露对经理实际操作决策的影响：来自披露关键审计事项的证据
我们调查“关键审计事项”（CAM）的披露是否以及如何在两种情况下影响经理的实际经营决策（发放减少而增加平均风险的贷款...
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