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Keywords: key audit matters
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Journal Articles
Informativeness of Key Audit Matters: Evidence from China
Available to Purchase
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 139–164.
Published: 01 August 2024
...Beng Wee Goh; Jimmy Lee; Dan Li; Muzhi Wang SUMMARY This study examines whether the key audit matters (KAMs) disclosed in expanded audit reports as a part of recent regulatory reforms are informative for investors in an emerging economy setting. Using the recent adoption of expanded audit reports...
Includes: Supplementary data
