Does differentiated key audit matter in unqualified audit reports indicate increased financial misstatement risk? : evidence from China
Qianqun Ma, Jianan Zhou, Kongwen Wang, Qi Wang
| Year of publication: |
2023
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|---|---|
| Authors: | Ma, Qianqun ; Zhou, Jianan ; Wang, Kongwen ; Wang, Qi |
| Published in: |
Asia-Pacific journal of financial studies. - Hoboken, NJ [u.a.] : Wiley-Blackwell, ISSN 2041-6156, ZDB-ID 2548470-9. - Vol. 52.2023, 4, p. 645-672
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| Subject: | Audit reports | Financial restatement | Key audit matter | Textual similarity | China | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Berichtswesen | Reporting | Jahresabschluss | Financial statement |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/ajfs.12444 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014335541