Are key audit matter disclosures useful in assessing the financial distress level of a client firm?
María-del-Mar Camacho-Miñano, Nora Muñoz-Izquierdo, Morton Pincus, Patricia Wellmeyer
| Year of publication: |
2024
|
|---|---|
| Authors: | Camacho-Miñano, María-del-Mar ; Muñoz-Izquierdo, Nora ; Pincus, Morton ; Wellmeyer, Patricia |
| Published in: |
The British accounting review. - London : Academic Press, ISSN 1095-8347, ZDB-ID 1462498-9. - Vol. 56.2024, 2, Art.-No. 101200, p. 1-21
|
| Subject: | Auditor characteristics | Client firm financial distress | Critical/key audit matters (KAMs) | Expanded audit reporting | ISA 700 | Risk of material misstatement | Wirtschaftsprüfung | Financial audit | Insolvenz | Insolvency | Jahresabschlussprüfung | Financial statement audit | Berichtswesen | Reporting | Aktiengesellschaft | Listed company |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.bar.2023.101200 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015062203