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'...

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发表在:Asian Journal of Accounting Research
主要作者: 2-s2.0-85151392000
格式: 文件
语言:English
出版: Emerald Publishing 2023
在线阅读:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85151392000&doi=10.1108%2fAJAR-10-2022-0317&partnerID=40&md5=6ef95a0de8ab4aaf53964c4b328205d3