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Does differentiated key audit matter in unqualified audit reports indicate increased financial misstatement risk? : evidence from China
Ma, Qianqun; Zhou, Jianan; Wang, Kongwen; Wang, Qi - In: Asia-Pacific journal of financial studies 52 (2023) 4, pp. 645-672
Persistent link: https://www.econbiz.de/10014335541
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Disclaimer effect of key audit matters in China : negative press coverage and boilerplate
Ma, Qianqun; Zhou, Jianan; Wang, Qi - In: Managerial auditing journal 38 (2023) 4, pp. 354-388
Persistent link: https://www.econbiz.de/10014276899
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The impact of key audit matters on goodwill accounting and investment behavior : evidence from China
Ma, Qianqun; Zhou, Jianan; Wang, Qi; Wang, Kongwen - In: International review of financial analysis 93 (2024), pp. 1-15
Persistent link: https://www.econbiz.de/10014543429