What is it about?
Auditors' implementation of GAAP and GAAS, and use of in-house rules results in audit style that manifests through higher financial reporting comparability for clients of the same auditor.
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Why is it important?
This paper documents one of the determinants of the financial reporting comparability.
Read the Original
This page is a summary of: Auditor Style and Financial Statement Comparability, SSRN Electronic Journal, January 2013, Elsevier,
DOI: 10.2139/ssrn.2287631.
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