Does placement sequencing of the auditor's report in Malaysian companies' annual reports matter?
This study investigates whether a firm's management decision to locate the auditor's report in the financial statements is explained by information signaling theory.We posit that a firm that conveys good news is more likely to place its auditor's report at the beginning of the financi...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Virtus interpress
2008
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/21509/ http://doi.org/10.22495/cocv5i3p12 |
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