CPA/Laurier Centre for the Advancement of Accounting Research and Education
The impact of audit quality on disclosed accounting information: A case of operating leases
Ling Chu and Robert Mathieu
published: 2009 | Research publication | Accounting
The objective of this paper is to investigate whether banks view the information disclosed in the notes to the financial statements as more reliable when it is audited by brand name auditors (i.e., the big4 audit firms).
Download: PDF (268k) Chu_Mathieu_Feb_2009.pdf
revised Nov 5/09