1-3 of 3
Keywords: critical audit matters
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 163–187.
Published: 01 February 2025
...Yuntian Li; Bing Luo; Zvi Singer; Jing Zhang SUMMARY We investigate the relationship between critical audit matters (CAMs) and accruals quality. We find that companies with a higher number of CAMs in their audit reports are associated with poorer accruals quality, and this association appears...
Includes: Supplementary data
Journal Articles
Journal Articles