Business strategies and financial reporting complexity in hospitality firms

This study investigates the impact of the asset-light and fee-oriented (ALFO) strategy on the auditors’ assessment of financial reporting complexity. To do so, we adopt an integrated mixed method design. First, from semi-structured interviews with audit experts active in the hospitality industry, we...

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Veröffentlicht in:	International journal of hospitality management 2023-04, Vol.110, p.103429, Article 103429
Hauptverfasser:	Poretti, Cédric, Jérôme, Tiphaine, Heo, Cindy Yoonjoung
Format:	Artikel
Sprache:	eng
Schlagworte:	Asset-light strategy Audit fees Business administration Complexity Financial reporting Hospitality industry Humanities and Social Sciences
Online-Zugang:	Volltext
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