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Keywords: assurance
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (2): 51–76.
Published: 01 March 2022
...Evisa Bogdani; Monika Causholli; W. Robert Knechel ABSTRACT The SEC requires equity crowdfunding (ECF) companies to provide assured financial statements. Assurance can be provided with certification by management or an audit or review by an independent accountant. We utilize the ECF setting...
Includes: Supplementary data
