A pilot empirical study of “intra-firm boilerplate” cam reporting – dow 30 companies

HIGHLIGHTS

• What: The aim of this paper is to examine whether the auditors were using an "intra-firm boilerplate" practice in One of the main reasons is that CAM disclosures may influence management`s operating decisions such as business expansions, or investment decisions that involve balancing risks and rewards. The authors have compared CAMs for the two-year fiscal periods of 2019 and 2020 using the 10-Ks filed by the DOW 30 companies with the securities exchange commission (SEC). The aim of the study is to verify whether the auditors of the DOW 30 companies have provided . . .
  

   

  

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