Investors' and Analysts' Reactions to Other Information Disclosure on the Auditor's Report
New and revised Canadian Auditing Standards for audits of companies with fiscal periods ending on or after December 15, 2018 came into effect in April 2017. This paper examines the economic effects of one of the updates: the new auditor reporting requirement to disclose the auditor’s responsibilitie...
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| Format: | Others |
| Language: | en |
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Université d'Ottawa / University of Ottawa
2021
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| Online Access: | http://hdl.handle.net/10393/43063 http://dx.doi.org/10.20381/ruor-27280 |