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Keywords: disclosure credibility
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Journal Articles
An Examination of Nonprofessional Investor Perceptions of Internal and External Auditor Assurance
Available to Purchase
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2019) 31 (1): 65–80.
Published: 01 March 2019
...Travis P. Holt ABSTRACT This study investigates whether assured disclosures of management's remediation of material weaknesses in internal controls affect positively unsophisticated investor perceptions of disclosure credibility and the likelihood of their investing in a firm. The results indicate...
