What question did this study set out to answer?

This research examines how the size of CPA firms influences auditor disclosure preferences in accounting reports.

The Impact of CPA-Firm Size on Auditor Disclosure Preferences.

View Full Paper

Ask AI

Bookmark

Authors

An experiment compares disclosure attitudes in national and regional CPA firms, indicating significant disparities.

This research examines how the size of CPA firms influences auditor disclosure preferences in accounting reports.
Conducted an experiment comparing national and regional/local CPA auditors.
Analyzed disclosure preferences in two actual audit cases.
Measured consensus in judgments among participating auditors.
National firm auditors showed a preference for adjustments over footnote disclosures.
Smaller firm auditors favored footnote disclosures instead of adjustments.
Low consensus in judgments was noted, particularly among national firm auditors.

Arnold Wright (1983) studied this question.

View Full Paper

Ask AI

Bookmark