Does the expanded audit report enhance the efficient use of accounting information?
Year of publication: |
2024
|
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Authors: | Li, Kuei-Fu ; Liao, Yi-Ping |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 23.2024, 3, p. 99-124
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Subject: | expanded audit report | key audit matters | critical audit matters | accrual anomaly | mispricing | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Berichtswesen | Reporting | Rechnungswesen | Accounting | Rückstellung | Accrual |
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