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Wellmeyer et al., 2025 - Google Patents

Do Client Managers Strategically Manage Earnings in Response to Auditors' Quantitative Materiality Threshold Disclosures?

Wellmeyer et al., 2025

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Document ID
9335898908809982032
Author
Wellmeyer P
Pincus M
Yao L
Publication year
Publication venue
Accounting Horizons

External Links

Snippet

Expanded audit report regulation in the United Kingdom requires auditor disclosure of client- specific quantitative materiality thresholds (QMTs). The United States decided against requiring this disclosure, concerned that providing clients with visibility into this important …
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