Managing the risk of misleading financial metrics in annual reports: A first step towards providing assurance over management’s discussion

Dennis Caplan and Saurav K. Dutta

Journal of Accounting Literature, 2016, vol. 36, issue 1, 1-27

Abstract: Keywords: MD&A, Financial reporting transparency, Audit risk, Financial ratios

Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jalpps:j.acclit.2016.05.001

DOI: 10.1016/j.acclit.2016.05.001

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