Goicoechea, Estibaliz; Gómez-Bezares, Fernando; Ugarte … - In: International Journal of Financial Studies 9 (2021) 2, pp. 1-25
Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited perceptions from 212 experienced auditors...
