Accounting Organizations and Society · 2018 · 74 citations · 42 references
BusinessAccountancyAccountingBusiness StrategyCorporate ReportingStrategic CommunicationBusiness ReportingFinancial ReportingIntegrated ReportingMateriality AssessmentStrategic FitStrategy MapsIntegrated Reporting FrameworkIntegrated Reporting ImplementationMateriality DeterminationMateriality Evaluation CriteriaMateriality In DisclosureMateriality In Financial ReportingMateriality In Integrated ReportingMateriality Reporting
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Auditor changes and discretionary accruals
Mark L. DeFond, K.R. Subramanyam · Journal of Accounting and Economics · 1998 · 885 citations
Business, Accountancy, Accounting +14