Key audit matters reports in China : their descriptions and implications of audit quality
Year of publication: |
2021
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Authors: | Zeng, Yasmin ; Zhang, Joseph H. ; Zhang, Junsheng ; Zhang, Mengyu |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 35.2021, 2, p. 167-192
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Subject: | key audit matters | critical audit matters | audit quality | content analysis | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | China | Jahresabschlussprüfung | Financial statement audit | Qualitätsmanagement | Quality management |
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