Impact of COVID-19 pandemic on auditors’ responsibility : evidence from European listed companies on key audit matters
Year of publication: |
2022
|
---|---|
Authors: | Hategan, Camelia-Daniela ; Pitorac, Ruxandra-Ioana ; Crucean, Andreea Claudia |
Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 37.2022, 7, p. 886-907
|
Subject: | Auditor report | COVID-19 | Going concern | Key audit matters | Responsibility | Coronavirus | Wirtschaftsprüfung | Financial audit | EU-Staaten | EU countries | Wirkungsanalyse | Impact assessment | Jahresabschlussprüfung | Financial statement audit | Epidemie | Epidemic | Fortführungsprinzip | Unternehmenserfolg | Firm performance |
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