The auditor–client relationship and abnormal tone: a simultaneous equations approach

What is it about?

This research adds to the existing literature and has practical implications. By demonstrating the significant role of textual disclosures in financial reporting and the complex dynamics between auditors and clients, our findings underscore the importance of considering quantitative and qualitative information when assessing a company's economic performance. This understanding can significantly impact auditor-client interactions, providing valuable insights for professional practice.

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