The joint effect of investors' trait scepticism and the familiarity and readability of key audit matters on the communicative value of audit reports
Year of publication: |
2023
|
---|---|
Authors: | Xu, Xin ; Ye, Fengying ; Chen, Yasheng |
Published in: |
China journal of accounting studies. - London [u.a.] : Routledge, Taylor & Francis Group, ISSN 2169-7213, ZDB-ID 2714809-9. - Vol. 11.2023, 1, p. 1-28
|
Subject: | Key audit matters | trait scepticism | familiarity | readability | Eye-tracking | communicative value |
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