Control Divergence, Timeliness in Loss Recognition, and the Role of Auditor Specialization: Evidence from around the World
This paper seeks to investigate how control-cash flow divergence of a firm's ultimate owner may affect the timeliness of accounting recognition of economic losses (TLR) relative to recognition of economic gains, and if engaging an audit industry specialist mitigates the reduced TLR arising from...
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| Main Authors: | , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2009
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/128 http://dx.doi.org/10.1177/0148558X0902400207 |
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| Institution: | Singapore Management University |
| Language: | English |