... by Amy P. Hutton. October 2013 January 2016 2016 linguistic complexity non-plain English voluntary disclosure capital market consequences language barriers With the globalization of capital markets, it is becoming increasingly important for non-U.S. firms...

... circulated as “Capital Market Consequences of Individual Audit Partners.” Professor Aobdia co-wrote this paper prior to joining the PCAOB. The PCAOB, as a matter of policy disclaims responsibility for any private publication or statement by any of its Economic Research Fellows and employees. The views...