Browsing Robert J. Trulaske, Sr. College of Business (MU) by Title "Auditor style and common disclosure deficiencies : evidence from SEC comment letters"
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Auditor style and common disclosure deficiencies : evidence from SEC comment letters
(University of Missouri--Columbia, 2017)Prior literature documents that auditor style increases financial statement comparability, implicitly making financial statements more useful to outsiders. Auditor style results from policies and procedures that centralize ...