Do key audit matters affect operating activities? : evidence from inventory management
Year of publication: |
2023
|
---|---|
Authors: | An, Ran ; Li, Wentao ; Wang, Di ; Wang, Yanyan ; Yu, Lisheng |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford : Wiley-Blackwell, ISSN 1467-6281, ZDB-ID 1480492-X. - Vol. 59.2023, 1, p. 300-339
|
Subject: | Audit report reform | Inventory management | Key audit matters | Real operating decisions | Wirtschaftsprüfung | Financial audit | Lagermanagement | Warehouse management | Bestandsmanagement | Jahresabschlussprüfung | Financial statement audit | Lagerhaltungsmodell | Inventory model |
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