{"title":"The Effects of the Type and Content of Audit Reports for Financially Stressed Initial Public Offerings on Information Uncertainty","authors":"S. Kaplan, Gary K. Taylor, David D. Williams","doi":"10.2308/ajpt-52561","DOIUrl":null,"url":null,"abstract":"SUMMARY The Public Company Accounting Oversight Board (PCAOB) has expressed concern that audit reports do not contain sufficient variation to provide useful information to the market. Using a sampl...","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"372 1","pages":"125-150"},"PeriodicalIF":2.7000,"publicationDate":"2020-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"5","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditing-A Journal of Practice & Theory","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.2308/ajpt-52561","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 5
Abstract
SUMMARY The Public Company Accounting Oversight Board (PCAOB) has expressed concern that audit reports do not contain sufficient variation to provide useful information to the market. Using a sampl...