{"title":"非财务指标的披露与审计启示:一个教学案例","authors":"Matthew Hoag, Gabriel D. Saucedo","doi":"10.2308/CIIA-52147","DOIUrl":null,"url":null,"abstract":"SUMMARY This case introduces students to nonfinancial measures (NFMs) and encourages thoughtful consideration and discourse surrounding their reporting and use by managers and auditors. NFMs are co...","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8000,"publicationDate":"2018-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/CIIA-52147","citationCount":"3","resultStr":"{\"title\":\"Disclosure and Audit Implications of Nonfinancial Measures: A Teaching Case\",\"authors\":\"Matthew Hoag, Gabriel D. Saucedo\",\"doi\":\"10.2308/CIIA-52147\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"SUMMARY This case introduces students to nonfinancial measures (NFMs) and encourages thoughtful consideration and discourse surrounding their reporting and use by managers and auditors. NFMs are co...\",\"PeriodicalId\":44019,\"journal\":{\"name\":\"Current Issues in Auditing\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2018-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.2308/CIIA-52147\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Current Issues in Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/CIIA-52147\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Current Issues in Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/CIIA-52147","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Disclosure and Audit Implications of Nonfinancial Measures: A Teaching Case
SUMMARY This case introduces students to nonfinancial measures (NFMs) and encourages thoughtful consideration and discourse surrounding their reporting and use by managers and auditors. NFMs are co...