Does reduced boilerplate of KAMs indicate increased audit effort? : evidence from China
Qianqun Ma, Qi Wang, Kongwen Wang, Chong Wu
| Year of publication: |
2024
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| Authors: | Ma, Qianqun ; Wang, Qi ; Wang, Kongwen ; Wu, Chong |
| Published in: |
International review of economics & finance : IREF. - Amsterdam [u.a.] : Elsevier Science, ISSN 1059-0560, ZDB-ID 2026509-8. - Vol. 96.2024, 3, Art.-No. 103697, p. 1-18
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| Subject: | Audit effort | Key audit matters (KAMs) | Legal risk | Media coverage | Textual similarity | China | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Risikomanagement | Risk management |
| 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