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Keywords: compliance pressure
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 21–41.
Published: 01 February 2017
... company CFOs to evaluate the extent that inappropriate compliance or obedience pressure from the CEO to revise financial reporting to meet an earnings target affects CFO revision decisions. The results indicate that compliance pressure (a request) and obedience pressure (an order) from the CEO...
