Costs and benefits of auditors' disclosure of critical audit matters : initial evidence from the United States
Year of publication: |
2023
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Authors: | Li, Valerie ; Luo, Yan |
Published in: |
Advances in accounting : a research annual. - Amsterdam [u.a.] : Elsevier, ISSN 0882-6110, ZDB-ID 722244-0. - Vol. 60.2023, p. 1-20
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Subject: | AS 3101 | Audit delay | Audit fees | Audit report | Critical audit matter | PCAOB | USA | United States | Wirtschaftsprüfung | Financial audit | Honorar | Fee (Remuneration) | Jahresabschlussprüfung | Financial statement audit |
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