Models of Accounting Disclosure by Banking Institutions
Monograph on accounting disclosure by banking institutions explores banking specificities, presents workhorse models, and illustrates...
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Rechercher
29 août 2022
Auditors’ Response to Cybersecurity Risk: Human Capital Investment and Cross-Client Influence
"Our evidence also implies that client firms that share the same audit office as breached firms increase their disclosure of...
26 janv. 2022
Discussion of 'The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect'
Audit partners with wider experience, and female auditors, are associated with better risk disclosure." LIRE
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