The effects of critical audit matter disclosure on audit effort, investor scrutiny, and investment efficiency
Year of publication: |
2023
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Authors: | Chan, Derek K. ; Liu, Nanqin |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 98.2023, 2, p. 97-121
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Subject: | auditing | critical audit matters | investment efficiency | Wirtschaftsprüfung | Financial audit | Investition | Investment | Jahresabschlussprüfung | Financial statement audit | Unternehmenspublizität | Corporate disclosure |
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