The effect of management characteristics on audit report readability
Year of publication: |
2022
|
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Authors: | Salehi, Mahdi ; Zimon, Grzegorz ; Seifzadeh, Maryam |
Published in: |
Economies : open access journal. - Basel : MDPI, ISSN 2227-7099, ZDB-ID 2704214-5. - Vol. 10.2022, 1, Art.-No. 12, p. 1-23
|
Subject: | audit report readability | board effort | CEO overconfidence | managerial entrenchment | real and accrual-based earnings management | Führungskräfte | Managers | Bilanzpolitik | Accounting policy | Corporate Governance | Corporate governance | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Vorstand | Executive board |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.3390/economies10010012 [DOI] hdl:10419/257375 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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