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Keywords: expanded auditor's reports
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Journal Articles
The Accounting Review (2021) 96 (6): 239–274.
Published: 01 November 2021
... are more forthcoming. However, less informative auditor disclosures or more effective audit committees alone do not prompt greater management disclosure. Thus, expanded auditor reporting and more effective audit committees, together, can enhance the disclosures investors value. We gratefully...