Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue

Accounting and Finance

Volumn 43, Issue 1, 2003, Pages 21-40

  Clarkson, Peter M ^a,b   Ferguson, Colin ^a   Hall, Jason ^a  

^a UNIVERSITY OF QUEENSLAND   (Australia)

^b SIMON FRASER UNIVERSITY   (Canada)

Author keywords

Auditor conservatism; Voluntary disclosure; Y2K; Year 2000 remediation programs

Indexed keywords

EID: 19944386966     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/1467-629X.00081     Document Type: Article

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