The Power of words : an empirical analysis of the communicative value of extended auditor reports
Year of publication: |
2023
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Authors: | Seebeck, Andreas ; Kaya, Devrimi |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 32.2023, 5, p. 1185-1215
|
Subject: | Communicative value | Critical audit matters (CAM) | Extended auditor reporting | Key audit matters (KAM) | Specificity | Textual analysis | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Kommunikation | Communication | Interne Kommunikation | Internal communication |
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