Can I read External Auditor Reviews on EtoBox?

External Auditor Reviews by scarunamar is a document available to read on EtoBox.

What is External Auditor Reviews about?

This study investigates whether reviews by external auditors enhance the information content of interim financial statements, focusing on investor reactions in Germany where such reviews are voluntary. The findings indicate that reviewed statements lead to greater abnormal return volatility and trading volume, primarily due to a signaling effect rather than improved earnings quality. This research contributes to the ongoing debate about the necessity of mandatory interim reviews in various jurisdictions.

Author

scarunamar

Language

EN