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Keywords: perceived financial reporting quality
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Journal Articles
Investor Reaction to Auditors' Going Concern Emphasis of Matter: Evidence from a Natural Experiment
Available to Purchase
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 27–55.
Published: 01 May 2019
... emphasis of matter paragraph perceived financial reporting quality This paper exploits a “natural experiment” provided by a change in Canadian auditing standards to examine the incremental informativeness of an emphasis of matter paragraph in the auditor's report over audited financial...
