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~isPartOf:"China journal of accounting studies"
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The joint effect of investors' trait scepticism and the familiarity and readability of
key
audit
matters
on the communicative value of audit reports
Xu, Xin
;
Ye, Fengying
;
Chen, Yasheng
- In:
China journal of accounting studies
11
(
2023
)
1
,
pp. 1-28
Accounting studies have inconsistent conclusions about whether including
Key
Audit
Matters
(KAM) improves the …
Persistent link: https://www.econbiz.de/10014316846
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