Is client-specific information useful to investors? : evidence from key audit matter reports
Year of publication: |
2024
|
---|---|
Authors: | Chang, Yu-Tzu ; Chi, Wuchun ; Stone, Dan N. |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 39.2024, 3, p. 786-806
|
Subject: | Key Audit Matters | text analysis | client-specific information | perceived financial reporting quality | Wirtschaftsprüfung | Financial audit | Informationswert | Information value | Berichtswesen | Reporting |
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