Verifiability Commitments as Pre-Commitment Devices in Financial Reporting: An Economic Model and Evidence from Audit Completion

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Craig Wright
DOI: 10.2139/ssrn.6139766
Cited by: 0

Fields of Study & Subjects

Auditing Earnings Management Governance Corporate Governance and Financial Management Financial Reporting and XBRL

Publication details

Journal / source
SSRN Electronic Journal
Publication date
1 January 2026
Document type
Preprint