Pamplin College of Business
Blacksburg, VA 24061
Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
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International Accounting, Standard Setting, IASB, Lobbying
summary performance measure, earnings attributes, value relevance, international accounting standard setting
SOX, Exchange Listings, Exchange Delistings, Accounting Regulation
critical audit matters, key audit matters, auditor negligence, audit litigation, audit risk
Foreign Ownership; Home Bias; Financial Transparency; Institutional Development; Investor Protection
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File name: FIRE.
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foreign ownership, home bias, financial transparency, institutional development, investor protection
PCAOB, audit reporting, auditor litigation, critical audit matters (CAMs)
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