Auditor benchmarking of client disclosures
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DOI: 10.1007/s11142-019-09490-3
Abstract: We examine auditors’ disclosure benchmarking, which we define as auditors’ acquisition of nonclient financial statement information for the purpose of evaluating a client’s financial statement information. Employing a novel dataset that captures auditors’ access of… read more here.
Keywords: disclosure benchmarking; benchmarking client; client disclosures; auditor benchmarking ... See more keywords