Browsing 2013 MU dissertations - Access restricted to MU by Thesis Department "Accountancy (MU)"
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Do industry specialist auditors enforce more conservative recognition of long-lived asset impairments? (University of Missouri--Columbia, 2013)[ACCESS RESTRICTED TO THE UNIVERSITY OF MISSOURI AT AUTHOR'S REQUEST.] Prior research suggests that managers exhibit strong incentives to hide losses and use unverifiable discretion opportunistically. In this study, I focus ...