The informational value of key audit matters in the auditor's report : evidence from an eye-tracking study
Louis-Philippe Sirois, Jean Bédard, Palash Bera
| Year of publication: |
June 2018
|
|---|---|
| Authors: | Sirois, Louis-Philippe ; Bédard, Jean ; Bera, Palash |
| 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. 32.2018, 2, p. 141-162
|
| Subject: | key audit matters | critical audit matters | eye-tracking | visual attention | information processing | Wirtschaftsprüfung | Financial audit | Informationswert | Information value | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-52047 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011910562