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Keywords: risk disclosure
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Journal Articles
The Accounting Review (2021) 96 (6): 239–274.
Published: 01 November 2021
... matters audit committee oversight management disclosure voluntary disclosure information risk expanded auditor's reports key audit matters extended auditor's reports risk disclosure We examine how management's disclosures about subjective financial reporting issues depend jointly...
Journal Articles
Journal Articles
The Accounting Review (2020) 95 (1): 1–29.
Published: 01 January 2020
... risk disclosure oil and gas reserves fair value accounting The recent financial crisis raised the concern that financial statements and other mandatory disclosures do not transparently portray firm risk. Understandably, the concern primarily focused on inadequacies of financial risk...
Includes: Supplementary data