The effect of increased audit disclosure on managers' real operating decisions: Evidence from disclosing critical audit matters

JW Bentley, TA Lambert, E Wang - The Accounting Review, 2021 - publications.aaahq.org
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 …
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The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters.

JW Bentley, TA Lambert, EY Wang - Accounting Review, 2021 - search.ebscohost.com
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 …

The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

JW Bentley, TA Lambert, EY Wang - The Accounting Review, 2020 - cir.nii.ac.jp
抄録< jats: title> ABSTRACT</jats: title>< jats: p> We investigate whether and how a “critical
audit matter”(CAM) disclosure affects managers' real operating decisions in two contexts …

The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

JW Bentley, TA Lambert, EY Wang - The Accounting Review, 2021 - publications.aaahq.org
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 …

The Effect of Increased Audit Disclosure on Managers' Real Operating Decisions: Evidence from Disclosing Critical Audit Matters

JW Bentley, TA Lambert, E Wang - … Doi. org/10.2308/tar-2017-0486, 2019 - papers.ssrn.com
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 …