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Drivers and economic consequences of quality of disclosure of non-GAAP measures

Dent, AnetaUniversity of Bradford2021

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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 reporting …

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The Impact of Constraining Auditor Behavior and Audit Committee Questioning on Non-GAAP Reporting Decisions

Hale, Kevin JacksonVirginia Tech2020

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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