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Keywords: Identity disclosures
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Journal Articles
Journal of Accounting & Organizational Change (2025) 21 (1): 94–113.
Published: 15 March 2024
... by proponents of EP identity disclosure was that disclosure of the EP’s name would improve transparency in public audits and provide additional information to financial statement users [ Public Company Accounting Oversight Board (PCAOB), 2015a , 2015b ]. This study investigates this assertion by examining...
