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Keywords: GAAP financial statements
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 21–41.
Published: 01 February 2020
... that municipal investors may not value the information content of audit reports because the information has lost its relevance. municipal bonds modified audit reports GAAP financial statements primary market issuances secondary trading Prior archival research has generally found that investors...
