How do board features and auditor characteristics shape key audit matters disclosures? : evidence from emerging economies
Year of publication: |
2023
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Authors: | Rahaman, Md Mustafizur ; Karim, Md. Rezaul |
Published in: |
China journal of accounting research : CJAR. - Guang dong sheng guang zhou shi : [Verlag nicht ermittelbar], ISSN 2214-1421, ZDB-ID 2548343-2. - Vol. 16.2023, 4, Art.-No. 100331, p. 1-19
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Subject: | Key audit matters | Board characteristics | Auditor characteristics | Corporate governance | Bangladesh | Corporate Governance | Wirtschaftsprüfung | Financial audit | Vorstand | Executive board | Bangladesch | Schwellenländer | Emerging economies | Jahresabschlussprüfung | Financial statement audit |
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