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Audit process,private information,and insider trading |
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| Authors: | Arif Salman Kepler John D Schroeder Joseph Taylor Daniel |
| Institution: | 1.Carlson School of Management, University of Minnesota, Minneapolis, MN, USA ;2.Graduate School of Business, Stanford University, Stanford, CA, USA ;3.Kelley School of Business, Indiana University, Bloomington, IN, USA ;4.The Wharton School, University of Pennsylvania, Philadelphia, PA, USA ; |
| Abstract: | Review of Accounting Studies - While the shareholder benefits of audits are well documented, evidence on whether audits can facilitate opportunistic behavior by corporate insiders is scarce. In... |
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