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...
| 发表在: | Management and Accounting Review |
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| 主要作者: | |
| 格式: | 文件 |
| 语言: | English |
| 出版: |
Universiti Teknologi Mara
2024
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| 在线阅读: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85216941194&doi=10.24191%2fMAR.V23i03-12&partnerID=40&md5=7340325637ebc816efb72f7ec04ffb89 |