Measuring and analyzing the information entropy value of key Audit matters (KAMs) disclosure at the system and reporting scale

Author:

Lin Jintian

Publisher

Elsevier BV

Subject

Multidisciplinary

Reference62 articles.

1. The quality of financial audit missions by reporting the key audit matters;Grosu;Audit Financiar,2020

2. The promoting effect of key audit matters on auditors' sense of responsibility--From the perspective of earnings management direction;Hou;Proceedings of 4th International Conference on Business, Economics, Management Science,2022

3. The auditing profession and the key audit matter reporting requirement;Mihret;Qual. Res. Account. Manag.,2021

4. Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand;Suttipun;J. Appl. Account. Res.,2021

5. An analysis of the auditing report reform of the international auditing and assurance standards board;Tang;Accounting Research,2015

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