Does the reporting of critical audit matters affect nonprofessional investors' perceptions of auditor credibility, information overload, audit quality, and investment risk?
Year of publication: |
2023
|
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Authors: | Carver, Brian ; Muriel, Leah ; Trinkle, Brad S. |
Published in: |
Behavioral research in accounting. - Sarasota, Fla. : American Accounting Association, ISSN 1050-4753, ZDB-ID 1115948-0. - Vol. 35.2023, 1, p. 21-44
|
Subject: | critical audit matter | CAM | PCAOB | audit quality | investment risk | information overload | credibility | Dienstleistungsqualität | Service quality | Wirtschaftsprüfung | Financial audit | Investitionsrisiko | Investment risk | Informationswert | Information value | Glaubwürdigkeit | Credibility | Jahresabschlussprüfung | Financial statement audit |
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