Open AccessDisclosure and Audit Implications of Nonfinancial Measures: A Teaching Case
Author(s) -
Matthew L. Hoag,
Gabriel Saucedo
Publication year - 2018
Publication title -
current issues in auditing
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.274
H-Index - 11
ISSN - 1936-1270
DOI - 10.2308/ciia-52147
Subject(s) - audit , accounting , business , transparency (behavior) , valuation (finance) , actuarial science , computer science , computer security
SUMMARY This case introduces students to nonfinancial measures (NFMs) and encourages thoughtful consideration and discourse surrounding their reporting and use by managers and auditors. NFMs are co...
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