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Keywords: audit disclosures
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Journal Articles
Accounting Horizons (2024) 38 (4): 97–105.
Published: 01 December 2024
... that individuals who understand materiality are less likely to blow the whistle on earnings manipulations that are quantitatively immaterial but are nonetheless important for qualitative reasons. earnings manipulation reporting intentions materiality audit disclosures Auditors are responsible...
Includes: Supplementary data