Auditor rotation, key audit matter disclosures, and financial reporting quality
Year of publication: |
2022
|
---|---|
Authors: | Lin, Hsiao-Lun ; Yen, Ai-Ru |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 57.2022, p. 1-14
|
Subject: | Key audit matters | Critical audit matters | Auditor rotation | Financial reporting quality | Wirtschaftsprüfung | Financial audit | Berichtswesen | Reporting | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit | Bilanzpolitik | Accounting policy | Qualitätsmanagement | Quality management | Jahresabschluss | Financial statement | Unternehmenspublizität | Corporate disclosure |
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