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Showing 1 to 3 of 3 for “"Non-GAAP disclosures"”.
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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 …
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Essays on financial reporting quality and auditor attributes
… is associated with the quality of voluntary non-GAAP earnings disclosures. Industry-specialist auditors are expected to influence the measurement and reporting of non-GAAP earnings due to their greater understanding of industry-specific accounting issues. More generally, the role of auditors …
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Equity options trading and non-GAAP earnings disclosure
Submission published under a 24 month embargo labeled 'U of I Access', the embargo will last until 2027-05-01