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Journal articles (2016), International Journal of Accounting, 51 (1), pp. 51-56

Discussion of "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements"

Kajüter, Klassmann, and Nienhaus (forthcoming) investigate a topical and challenging question: “How do investors and other stakeholders use and react to the reviewed interim financial statements?” In this discussion I show that the research question is timely, relevant, and important. I discuss what the paper shows and what it does not show. I highlight the underlying question “should reviews of interim financial statements be mandatory?” and link it to a joint-question, “should interim financial statements be mandatory?” Finally I address avenues for future research. Link to the article

FILIP, A. (2016). Discussion of "Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements". International Journal of Accounting, 51(1), pp. 51-56.

Keywords : #Interim-review, #Interim-financial-reporting, #Information-content, #Abnormal-return-volatility, #Abnormal-trading-volume