The informative value of key audit matters in the audit report : understanding the impact of the audit firm and KAM type
| Year of publication: |
2023
|
|---|---|
| Authors: | Gambetta, Nicolás ; Sierra-García, Laura ; García-Benau, María Antonia ; Novejarque-Civera, Josefina |
| Published in: |
Australian accounting review : AAR. - [Erscheinungsort nicht ermittelbar] : Wiley-Blackwell, ISSN 1835-2561, ZDB-ID 2187781-6. - Vol. 33.2023, 2, p. 114-134
|
| Subject: | Wirtschaftsprüfung | Financial audit | Informationswert | Information value | Jahresabschlussprüfung | Financial statement audit |
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