Audit data analytics of unregulated voluntary disclosures and auditing expectations gap
Amir Michael, Rob Dixon
| Year of publication: |
2019
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|---|---|
| Authors: | Michael, Amir ; Dixon, Robert |
| Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1741-3591, ZDB-ID 2145854-6. - Vol. 16.2019, 4, p. 188-205
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| Subject: | Auditing data analytics (ADA) | Unregulated voluntary disclosures (UVD) | Auditing expectations gap (AEG) | Unregulated voluntary disclosures assurance (UVDA) | Stakeholders-agency theory | Environmental disclosures | Corporate governance | Mann-Whitney U nonparametric test | Risk management disclosures | Unternehmenspublizität | Corporate disclosure | Wirtschaftsprüfung | Financial audit | Corporate Governance | Risikomanagement | Risk management | Auskunftspflicht | Disclosure regulation | Jahresabschlussprüfung | Financial statement audit | Umweltbericht | Environmental reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1057/s41310-019-00065-x [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012307247