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Keywords: financial reporting quality
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Journal Articles
Journal Articles
Journal of Information Systems (2019) 33 (3): 1–17.
Published: 01 September 2019
..., the complexity of the client's accounting concepts, proxied by their XBRL taxonomy, could adversely impact financial reporting quality. We investigate the association between a firm's disclosure of cloud-computing risks and its likelihood of disclosing a material weakness, moderated by its level of accounting...