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The impact of key audit matters on goodwill accounting and investment behavior : evidence from China
Ma, Qianqun; Zhou, Jianan; Wang, Qi; Wang, Kongwen - In: International review of financial analysis 93 (2024), pp. 1-15
Persistent link: https://www.econbiz.de/10014543429
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Disclaimer effect of key audit matters in China : negative press coverage and boilerplate
Ma, Qianqun; Zhou, Jianan; Wang, Qi - In: Managerial auditing journal 38 (2023) 4, pp. 354-388
Persistent link: https://www.econbiz.de/10014276899
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Does differentiated key audit matter in unqualified audit reports indicate increased financial misstatement risk? : evidence from China
Ma, Qianqun; Zhou, Jianan; Wang, Kongwen; Wang, Qi - In: Asia-Pacific journal of financial studies 52 (2023) 4, pp. 645-672
Persistent link: https://www.econbiz.de/10014335541
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The impact of financial risk on boilerplate of key audit matters : evidence from China
Wang, Qi; Zhang, Lin; Ma, Qianqun; Wu, Chong - In: Research in international business and finance 70 (2024) 2, pp. 1-16
Persistent link: https://www.econbiz.de/10015056831
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Does reduced boilerplate of KAMs indicate increased audit effort? : evidence from China
Ma, Qianqun; Wang, Qi; Wang, Kongwen; Wu, Chong - In: International review of economics & finance : IREF 96 (2024) 3, pp. 1-18
Persistent link: https://www.econbiz.de/10015323313