The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting
Tuomas Honkamäki, Markus Mättö, Henri Teittinen
| Year of publication: |
2022
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|---|---|
| Authors: | Honkamäki, Tuomas ; Mättö, Markus ; Teittinen, Henri |
| Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 26.2022, 3, p. 354-370
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| Subject: | audit quality | BIG4 | fair value | IFRS | investment properties | key audit matter | the challenge of management estimation | use of specialists | Fair-Value-Bilanzierung | Fair value accounting | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit |
freely available
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/ijau.12285 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013329800