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Showing 1 to 1 of 1 for “"Recognition vs Disclosure"”.
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The Effects of Audit Committee Financial Accounting Expertise and Recognition versus Disclosure on Chief Audit Executives' Tolerance for Financial Misstatements
… and finds that the financial reporting location (recognition vs. disclosure) has significant impacts on both internal audit reporting decisions and decisions to correct misstatements. Specifically, internal auditors' tolerances for disclosed misstatements reveal that they also feed the "vicious …