Do key audit matters matter? : correspondence between auditor and management disclosures and the role of audit committees
Mahmoud Hosseinniakani, Conny Overland, Niuosha Samani
| Year of publication: |
2024
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| Authors: | Hosseinniakani, Mahmoud ; Overland, Conny ; Samani, Niuosha |
| Published in: |
Journal of international accounting, auditing and taxation. - Amsterdam [u.a.] : Elsevier Science, ISSN 1061-9518, ZDB-ID 2002930-5. - Vol. 55.2024, Art.-No. 100617, p. 1-19
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| Subject: | Accounting policy and estimate | Audit committee | IAS 1 | ISA 701 | Key audit matters | Management disclosure | Prüfungsausschuss des Aufsichtsrats | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | IFRS | Jahresabschlussprüfung | Financial statement audit |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.intaccaudtax.2024.100617 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015065820