Disclosure of auditor risk assessments in expanded audit reports
Karen-Ann M. Dwyer, Niamh M. Brennan and Collette E. Kirwan
| Year of publication: |
2024
|
|---|---|
| Authors: | Dwyer, Karen-Ann M. ; Brennan, Niamh ; Kirwan, Collette |
| Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 25.2024, 1, p. 1-23
|
| Subject: | Audit-committee-identified risk disclosures | Auditor risk disclosures | Auditor-identified client risk disclosures | Critical audit matters | Expanded audit reports | Key audit matters | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Risikomanagement | Risk management | Berichtswesen | Reporting | Risiko | Risk | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JAAR-07-2022-0181 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014505964