The impact of key audit matter (KAM) disclosure in audit reports on stakeholders' reactions : a literature review
Patrick Velte, Jakob Issa
| Year of publication: |
2019
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|---|---|
| Authors: | Velte, Patrick ; Issa, Jakob |
| Published in: |
Problems and perspectives in management : PPM ; international research journal. - Sumy : Business Perspectives, ISSN 1727-7051, ZDB-ID 2464229-0. - Vol. 17.2019, 3, p. 323-341
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| Subject: | audit quality | critical audit matters | earnings management | key audit matters | stakeholder agency theory | Stakeholder | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Jahresabschlussprüfung | Financial statement audit | Prinzipal-Agent-Theorie | Agency theory | Corporate Governance | Corporate governance | Berichtswesen | Reporting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Notes: | Zusammenfassung in ukrainischer Sprache |
| Other identifiers: | 10.21511/ppm.17(3).2019.26 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012159114