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Brazel et al., 2014 - Google Patents

Auditors' reactions to inconsistencies between financial and nonfinancial measures: The interactive effects of fraud risk assessment and a decision prompt

Brazel et al., 2014

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Document ID
13648407709774415197
Author
Brazel J
Jones K
Prawitt D
Publication year
Publication venue
Behavioral Research in Accounting

External Links

Snippet

Nonfinancial measures (NFMs), such as employee headcount and production space, are operational measures that are not included on the face of the financial statements but are often disclosed elsewhere in the annual report or 10-K (eg, in Management's Discussion …
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