Xu, Xin; Ye, Fengying; Chen, Yasheng - In: China journal of accounting studies 11 (2023) 1, pp. 1-28
communicative value of audit reports. We experimentally investigate the joint effect of investors’ trait scepticism and the … effect of including KAM in audit reports is contingent on the user’s trait scepticism and the content and form of the KAM …
