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Keywords: Tests and testing
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Journal Articles
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2010) 9 (1): 4–32.
Published: 23 February 2010
... framework are: Auditing Disclosure Internet Tests and testing Online reporting Timeliness is one of the most important qualitative characteristics of financial information. Through years, standard‐setting bodies like Accounting Principles Board (APB) (1970), Financial Accounting Standards...
