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Zhang, 2018 - Google Patents

Accounting comparability, audit effort, and audit outcomes

Zhang, 2018

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Document ID
13201395305102667155
Author
Zhang J
Publication year
Publication venue
Contemporary Accounting Research

External Links

Snippet

Accounting comparability among peer firms in the same industry reflects the similarity and the relatedness of firms' operating environments and financial reporting. From the perspectives of “inherent audit risk” and “external information efficiency,” comparability is …
Continue reading at repository.lsu.edu (PDF) (other versions)

Classifications

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