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Showing 1 to 1 of 1 for “"Earnings Release"”.
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The Impact of Constraining Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions
… questioning influence non-GAAP preparation and earnings release disclosure choices of senior executives. I predict less flexible auditor behavior will enhance managers' psychological feeling of constraint, while audit committee questioning focused on non-GAAP measures can increase managers' …