The association between audit firm attributes and key audit matters readability
Purpose: This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia. Design/methodology/approach: The auditor'...
出版年: | Asian Journal of Accounting Research |
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第一著者: | |
フォーマット: | 論文 |
言語: | English |
出版事項: |
Emerald Publishing
2023
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オンライン・アクセス: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151392000&doi=10.1108%2fAJAR-10-2022-0317&partnerID=40&md5=6ef95a0de8ab4aaf53964c4b328205d3 |