Zombie firms and disclosures in the expanded audit report
Year of publication: |
2024
|
---|---|
Authors: | Muñoz-Izquierdo, Nora ; Jiménez Mazarío, José Manuel ; Camacho-Miñano, María-del-Mar |
Published in: |
Review of managerial science : RMS. - Berlin : Springer, ISSN 1863-6691, ZDB-ID 2365045-X. - Vol. 18.2024, 6, p. 1519-1555
|
Subject: | Audit disclosure | Emphasis of matter paragraphs (EMPs) | Expanded audit report (EAR) | Going concern uncertainty paragraphs (GCUPs) | Key audit matters (KAMs) | Zombie companies | Wirtschaftsprüfung | Financial audit | Unternehmenspublizität | Corporate disclosure | Jahresabschlussprüfung | Financial statement audit | Berichtswesen | Reporting | Aktiengesellschaft | Listed company |
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