Assurance level choice, CPA fees, and financial reporting benefits: Inferences from U.S. private firms
Many U.S. private firms choose either a financial statement compilation or review rather than the higher assurance provided by an audit, yet little is known about these choices. We explore economic aspects of private firm choice of less-than-audit levels of assurance applied to GAAP-based financial...
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Published in | Journal of accounting & economics Vol. 75; no. 2-3; p. 101551 |
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Main Authors | , , , |
Format | Journal Article |
Language | English |
Published |
Elsevier B.V
01.04.2023
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Subjects | |
Online Access | Get full text |
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