Costs and benefits of auditors' disclosure of critical audit matters : initial evidence from the United States
Valerie Li, Yan Luo
| 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 | Jahresabschlussprüfung | Financial statement audit | Honorar | Fee (Remuneration) | Unternehmenspublizität | Corporate disclosure |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.adiac.2022.100641 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014285159