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Keywords: critical audit matters
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Journal Articles
Journal of International Accounting Research 1–26.
Published: 21 May 2024
... to regulators and investors, as it suggests that the expanded audit report enhances the ef cient use of accounting information. JEL Classi cations: M41. Keywords: expanded audit report; key audit matters; critical audit matters; accrual anomaly; mispricing. I. INTRODUCTION T he audit report is the essence...