“Voluntary” Compliance with Mandatory Rules
نویسندگان
چکیده
منابع مشابه
Voluntary Audits versus Mandatory Audits
Exploiting a natural experiment in which voluntary audits replace mandatory audits for U.K. private companies, we analyze whether imposing audits suppresses valuable information about the types of companies that would voluntarily choose to be audited. We control for the assurance benefits of auditing to isolate the role signaling plays by focusing on companies that are audited under both regime...
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ژورنال
عنوان ژورنال: Ear, Nose & Throat Journal
سال: 2001
ISSN: 0145-5613,1942-7522
DOI: 10.1177/014556130108000801