Heterogeneous Effects of Audit Firm Characteristics on Readability of Key Audit Matters (KAM): Evidence from Panel Quantile Regression

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Heterogeneous Effects of Audit Firm Characteristics on Readability of Key Audit Matters (KAM): Evidence from Panel Quantile Regression

The readability of KAM has been a major concern for academics; given the increasing complexity of financial reporting, the language used to explain KAM may be challenging to articulate effectively. Thus, this study was motivated to offer empirical insights into the heterogeneous effect of audit firm...

書誌詳細
出版年:	Management and Accounting Review
第一著者:	Hussin N.; Salleh M.F.M.; Ahmad A.; Rahmat M.M.
フォーマット:	論文
言語:	English
出版事項:	Universiti Teknologi Mara 2024
オンライン･アクセス:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85216941194&doi=10.24191%2fMAR.V23i03-12&partnerID=40&md5=7340325637ebc816efb72f7ec04ffb89

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