Do key audit matters affect operating activities? : evidence from inventory management
Ran An, Wentao Li, Di Wang, Yanyan Wang, and Lisheng Yu
| Year of publication: |
2023
|
|---|---|
| Authors: | An, Ran ; Li, Wentao ; Wang, Di ; Wang, Yanyan ; Yu, Lisheng |
| Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 59.2023, 1, p. 300-339
|
| Subject: | Audit report reform | Inventory management | Key audit matters | Real operating decisions | Wirtschaftsprüfung | Financial audit | Lagermanagement | Warehouse management | Bestandsmanagement | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/abac.12269 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014307444