"Audit quality; audit effort; non-GAAP reporting" · 1 results · Global ETD Search

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Auditing Outside the "GAAP": The Association Between Non-GAAP Reporting and Audit Quality

Colson, Casey2027

… traded firms commonly supplement their audited GAAP-based financial statements with non-GAAP measures of firm performance. These measures are used by various stakeholders, including investors, analysts, lenders, and firms’ compensation committees. The permissive nature of non-GAAP …

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