Auditors rate CEO misconduct more material when assigned an investor role
An accounting experiment found that professional perspective affected judgments of executive misconduct. It did not test whether changing perspective improves actual audits.
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North Carolina State University
The latest NewsJaws reporting on North Carolina State University: developments, background and what happens next, with every source linked.
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European study links tax-related audit disclosures to less multinational income shifting
A study of European multinational groups links tax-related key audit matters in audit reports to less international income shifting, with limits on what the association can prove.