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Consequences of adopting an expanded auditor’s report in the United Kingdom

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Published in 2018 at "Review of Accounting Studies"

DOI: 10.1007/s11142-018-9464-0

Abstract: The United Kingdom has recently required an expanded auditor’s report for large public companies. We investigate whether this requirement is associated with an increase in the decision usefulness of the auditor’s report and whether it… read more here.

Keywords: consequences adopting; audit fees; united kingdom; auditor report ... See more keywords