Investigating the impact of U.S. critical audit matter (CAM) disclosures, this study explores adjustments in financial reports and market reactions. It notes significant changes in footnotes due to CAM scrutiny but finds CAMs generally don't provide new market information, except for negative reactions to unexpected disclosures.
Feeling inspired? Share these insights on social.
![](https://store.lmknowledgehub.com/storage/pages/images/rh4cJGX1CXNVpfqomzYckjD61IAlTFzSZUVQDhai.jpg)
Gain Access
![AAA Impact Hub logo](https://store.lmknowledgehub.com/storage/impact-aaa-hub/lLCuZuBlHApWRUoeR3wWoehjpx2Chu8pBi3Zckuw.png)