Mandatory management disclosure and mandatory independent audit of internal controls : evidence of configural information processing by investors

• المؤلفون الرئيسيون: Kelly, Khim, Tan, Hun-Tong
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2018
• الموضوعات: Mandatory Management Disclosure; Internal Controls Over Financial Reporting
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/89487; http://hdl.handle.net/10220/44942

We conduct an experiment where alumni participants from a Canadian accounting and finance undergraduate program assume they are in one of four regulatory regimes (manipulated between-subjects) and make investment potential evaluations for two firms (manipulated within-subjects): a firm disclosing no...