Does reduced boilerplate of KAMs indicate increased audit effort? : evidence from China
Qianqun Ma, Qi Wang, Kongwen Wang, Chong Wu
| Year of publication: |
2024
|
|---|---|
| Authors: | Ma, Qianqun ; Wang, Qi ; Wang, Kongwen ; Wu, Chong |
| Subject: | Audit effort | Key audit matters (KAMs) | Legal risk | Media coverage | Textual similarity | China | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Risikomanagement | Risk management |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.iref.2024.103697 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015323313