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Keywords: disclosure quality
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Journal Articles
MD&A Textual Similarity and Auditors
Available to Purchase
AUDITING: A Journal of Practice & Theory (2020) 39 (3): 105–131.
Published: 01 August 2020
...-related MD&A similarity may improve the MD&A's disclosure quality, consistent with the general idea that more audit influence is a positive financial reporting characteristic. 2 2018 3 2020 © 2020 American Accounting Association. 2020 MD&A disclosure quality textual...
Journal Articles
Auditors and Disclosure Quality: The Case of Major Customer Disclosures
Available to Purchase
AUDITING: A Journal of Practice & Theory (2018) 37 (3): 163–189.
Published: 01 August 2018
...Joseph Legoria; Kenneth J. Reichelt; Jared S. Soileau SUMMARY Little is known about the relationship between disclosure quality and auditor quality. We measure disclosure quality as the likelihood of a firm fully disclosing the identity of their major customers in the Form 10-K filing. We also...