The effects of key audit matters on the auditor's report's communicative value : experimental evidence from investment professionals and non-professional investors
Year of publication: |
2020
|
---|---|
Authors: | Köhler, Annette G. ; Ratzinger-Sakel, Nicole V. S. ; Theis, Jochen C. |
Published in: |
Accounting in Europe. - Abingdon [u.a.] : Routledge, ISSN 1744-9499, ZDB-ID 2268358-6. - Vol. 17.2020, 2, p. 105-128
|
Subject: | communicative value | improved auditor's report | investment professionals | key audit matters | trust model | Wirtschaftsprüfung | Financial audit | Experiment | Jahresabschlussprüfung | Financial statement audit |
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