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财务压力型首次公开发行审计报告类型和内容对信息不确定性的影响

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE
Auditing-A Journal of Practice & Theory Pub Date : 2020-02-01 DOI:10.2308/ajpt-52561
S. Kaplan, Gary K. Taylor, David D. Williams
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引用次数: 5

摘要

摘要:美国上市公司会计监督委员会(PCAOB)对审计报告中没有包含足够的变化，无法向市场提供有用的信息表示担忧。使用样本…
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The Effects of the Type and Content of Audit Reports for Financially Stressed Initial Public Offerings on Information Uncertainty
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...
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来源期刊
Auditing-A Journal of Practice & Theory
Auditing-A Journal of Practice & Theory BUSINESS, FINANCE-
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍： AUDITING contains technical articles as well as news and reports on current activities of the association.
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