An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
Year of publication: |
2023
|
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Authors: | Ecim, Dusan ; Maroun, Warren ; Duboisée de Ricquebourg, Alan |
Published in: |
South African journal of business management. - Cape Town : African Online Scientific Information Systems, ISSN 2078-5976, ZDB-ID 2068390-X. - Vol. 54.2023, 1, Art.-No. a3669, p. 1-14
|
Subject: | Key audit matters (KAMs) | audit firms | expectation gap | information asymmetry | audit reports | Wirtschaftsprüfung | Financial audit | Südafrika | South Africa | Jahresabschlussprüfung | Financial statement audit | Asymmetrische Information | Asymmetric information | Informationswert | Information value | Unternehmenspublizität | Corporate disclosure |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.4102/sajbm.v54i1.3669 [DOI] |
Classification: | M30 - Marketing and Advertising. General |
Source: | ECONIS - Online Catalogue of the ZBW |
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