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Keywords: Financial Reporting Review Panel
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Journal Articles
The Accounting Review (2020) 95 (2): 167–197.
Published: 01 March 2020
...Annita Florou; Serena Morricone; Peter F. Pope ABSTRACT We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors...