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Keywords: financial reporting similarity
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Journal Articles
Journal of Information Systems (2021) 35 (1): 79–99.
Published: 01 March 2021
...Joseph A. Johnston; Joseph H. Zhang ABSTRACT In this study, we examine whether auditor style is related to financial reporting similarity. Based on the count of accounting items disclosed in eXtensible Business Reporting Language (XBRL) 10-K filings, we define financial reporting similarity...