Keywords: Disclaimer language
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Journal Articles
Meditari Accountancy Research (2023) 31 (3): 635–657.
Published: 17 December 2021
...Christine Naaman; Karen Naaman; Najib Sahyoun Purpose This paper aims to investigate the determinants and consequences of using disclaimer language in the banks’ audit committee (AC) reports. This study aims to analyze the factors tempting AC members of banks to disclose disclaimer language...

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