Accounting studies have inconsistent conclusions about whether including Key Audit Matters (KAM) improves the communicative value of audit reports. We experimentally investigate the joint effect of investors’ trait scepticism and the familiarity and readability of KAM on the communicative...

With the widespread use of digital technologies such as big data, cloud computing and artificial intelligence in higher education, how to establish a scientific and systematic evaluation system to turn the traditional classroom with the one-way transmission of knowledge into an interactive space...