Annual report readability and the audit function

Drawing on agency theory and obfuscation hypothesis, the main focus of this thesis is on the readability of annual reports. It comprises three empirical chapters which examine the readability of annual report and the possible association with the audit function. The effect of auditing on the lexical...

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Bibliographic Details
Main Author: Altass, Sultan Mohammad O.
Other Authors: Keasey, Kevin ; Clacher, Iain
Published: University of Leeds 2016
Subjects:
657
Online Access:http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.689292