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Year of publication
Subject
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content analysis 2 extended audit report 2 going concern 2 key audit matters 2 readability 2 Bankruptcy 1 Berichtswesen 1 Extended audit report 1 Financial audit 1 Financial statement audit 1 Jahresabschlussprüfung 1 Key Audit Matters 1 Reporting 1 Risk disclosure 1 Wirtschaftsprüfung 1
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Online availability
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Free 3 CC license 1
Type of publication
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Article 3
Type of publication (narrower categories)
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Article 2 Article in journal 1 Aufsatz in Zeitschrift 1
Language
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English 3
Author
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Parte, Laura 2 Pérez-Pérez, Yolanda 2 Segovia-Vargas, María-Jesús 2 Abdelfattah, Tarek 1 Camacho-Miñano, María-Del-Mar 1 Camacho-Miñano, María-del-Mar 1 Elmarzouky, Mahmoud 1 Hussainey, Khaled 1
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Published in...
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Cogent Business & Management 1 Cogent business & management 1 Journal of Accounting and Management Information Systems (JAMIS) 1
Source
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EconStor 2 ECONIS (ZBW) 1
Showing 1 - 3 of 3
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Do Key Audit Matters Signal Corporate Bankruptcy?
Elmarzouky, Mahmoud; Hussainey, Khaled; Abdelfattah, Tarek - In: Journal of Accounting and Management Information … 21 (2022) 3, pp. 315-334
Research Question - This paper aims to answer whether the Key Audit Matters (KAMs) Signaling Corporate Bankruptcy and investigate auditor responsibility versus the lack of auditing standards, and examine whether the disclosure of the KAMs by independent auditors enhances the prediction of...
Persistent link: https://www.econbiz.de/10015195915
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How difficult is to understand the extended audit report?
Parte, Laura; Camacho-Miñano, María-Del-Mar; … - In: Cogent Business & Management 9 (2022) 1, pp. 1-25
(KAMs) in a new format called extended audit report. This article conducts an empirical analysis to examine the content of …
Persistent link: https://www.econbiz.de/10014505576
Saved in:
Cover Image
How difficult is to understand the extended audit report?
Parte, Laura; Camacho-Miñano, María-del-Mar; … - In: Cogent business & management 9 (2022) 1, pp. 1-25
(KAMs) in a new format called extended audit report. This article conducts an empirical analysis to examine the content of …
Persistent link: https://www.econbiz.de/10014435999
Saved in:
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