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Keywords: ASC 205-40/ASU 2014-15
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–20.
Published: 25 January 2024
... of management disclosure practices, speci cally regarding the FASB s GC standard and the ef cacy of auditor disclosure via CAMs to mitigate those consequences. Data Availability: Data are available upon request. Keywords: ASC 205-40/ASU 2014-15; going concern; CAMs; auditor liability; auditor disclosure...
