Question: Shareholders management and the Board of Directors audit committee all benefit

Shareholders, management, and the Board of Directors/audit committee all benefit from an audit but are said to have different perspectives. If each group were solely responsible for the decision, would these three categories of constituents prefer to have the same set of economic events reported differently? For example, would one group benefit from more aggressive reporting, another from more conservative reporting, and so on? How might these different preferences impact reporting ?


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  • CreatedJanuary 21, 2015
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