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Keywords: disclosure detail
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2016) 28 (2): 41–53.
Published: 01 September 2016
... weaknesses. They further found that trust in management was a key driver of the effects of disclosure detail on risk assessments. Investors found management to be less trustworthy when detailed explanations were provided for less serious control weaknesses and more trustworthy when detailed explanations were...
