Earnings management, key audit matters and audit report readability
Tsung-Kang Chen, Yu-Shun Hung, Yijie Tseng and Kan-Yi Hsiao
| Year of publication: |
2024
|
|---|---|
| Authors: | Chen, Tsung-Kang ; Hung, Yu-Shun ; Tseng, Yijie ; Hsiao, Kan-Yi |
| Published in: |
Pacific accounting review. - Wellington : New Zealand Society of Accountants, ISSN 2041-5494, ZDB-ID 2197676-4. - Vol. 36.2024, 3/4, p. 468-489
|
| Subject: | Audit report quality | Earnings management | Key audit matters (KAMs) | Readability | Bilanzpolitik | Accounting policy | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/PAR-12-2023-0169 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015127440