Pasc, Lioara-Veronica; Hategan, Camelia-Daniela - In: International Journal of Financial Studies : open … 11 (2023) 3, pp. 1-12
the level of disclosure of KAMs reported by auditors from the Related Parties category, grouped by type of auditors, their … KAM: Related parties, period 2013-2021. The selection resulted in 111 companies reporting 248 KAMs related to RPTs, from …