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Keywords: management disclosure responsibility
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (4): 143–162.
Published: 01 November 2024
... not issue a GC opinion for an entity that subsequently fails, we study the effects of management disclosure, increased management disclosure responsibility, and auditor disclosure on auditor blame, a proxy for auditor liability. Consistent with predictions based on the Culpable Control Model, we find (1...