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Keywords: critical audit matters topics
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Journal Articles
Can Critical Audit Matters Be a Signal of Poor Accruals Quality?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 163–187.
Published: 01 February 2025
... quality. Overall, our findings suggest that CAMs can provide a relevant signal of financial reporting quality in certain circumstances. JEL Classifications: M41; M42; M48. 10 05 2022 15 04 2024 24 04 2024 2025 critical audit matters accruals quality critical audit...
Includes: Supplementary data
