An Independent Auditor's Ex Post Criteria for the Disclosure of Information

Journal article

Peer reviewed

Mark Penno and John S. Watts

Journal of accounting research, Vol.29(2), pp.194-212

01/01/1991

DOI: 10.2307/2491010

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no abstract

Financial Management

Auditing standards

Conservatism

Error rates

FASB standards

Financial reporting

Financial statements

Investors

Management audits

Present value

Title: Subtitle: An Independent Auditor's Ex Post Criteria for the Disclosure of Information
Creators: Mark Penno
John S. Watts - University of Chicago
Resource Type: Journal article
Publication Details: Journal of accounting research, Vol.29(2), pp.194-212
DOI: 10.2307/2491010
ISSN: 0021-8456
eISSN: 1475-679X
Publisher: The Institute of Professional Accounting, Graduate School of Business, University of Chicago
Number of pages: 19
Language: English
Date published: 01/01/1991
Academic Unit: Accounting
Record Identifier: 9984963187002771

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