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Keywords: auditor reporting model
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Journal Articles
The Accounting Review (2021) 96 (1): 23–40.
Published: 01 January 2021
... 2016 ; Gimbar et al. 2016 ; Cade and Hodge 2014 ; Christensen et al. 2014 ). We provide evidence that expanding the auditor reporting model may cause managers to deviate from their normal real operating decisions in a way that has ramifications for firm value and investor welfare. Importantly, we...