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

• Main Authors: Kelly, Khim, Tan, Hun-Tong
• Other Authors: Nanyang Business School
• Format: Article
• Language: English
• Published: 2018
• Subjects: Mandatory Management Disclosure; Internal Controls Over Financial Reporting
• Online Access: https://hdl.handle.net/10356/89487; http://hdl.handle.net/10220/44942
• Institution: Nanyang Technological University

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...