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Showing 1 to 1 of 1 for “"Headline Salience"”.
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The Impact of Constraining Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions
Corporate managers often pursue voluntary non-GAAP reporting when mandatory reporting is limited, although regulators are concerned with how this reporting is utilized. While the level of flexibility external auditors exhibit during discussions over subjective GAAP reporting choices can influence …