The effect of key audit matters on the association of credit risk and earnings quality
Year of publication: |
2023
|
---|---|
Authors: | Chiang, Shuling ; Kleinman, Gary ; Lee, Picheng |
Published in: |
Managerial auditing journal. - Bingley : Emerald, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 38.2023, 7, p. 997-1023
|
Subject: | Beneish M-SCORE | Credit risk | Earnings quality | Key audit matters | Finanzdienstleistung | Financial services | Kreditrisiko | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy |
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