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Keywords: critical audit matters (CAMs)
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Journal Articles
Journal of Forensic Accounting Research 1–28.
Published: 29 April 2024
...Heba Abdel-Rahim; Dana Hollie; Shaokun Yu (Carol) ABSTRACT This study investigates the contents and trends of critical audit matters (CAMs) as they relate to ESG matters (ECAMs). Our examination of the description of ESG matters in ECAMs suggests that the majority of ECAMs fall under measurement...
