Do key audit matters impact financial reporting behavior?
Author:
Affiliation:
1. Vrije Universiteit Amsterdam The Netherlands
2. Norwegian School of Economics Norway
3. TU Dortmund University Germany
4. Independent Researcher Germany
Publisher
Wiley
Subject
General Economics, Econometrics and Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/ijau.12190
Reference56 articles.
1. Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
2. Real effects of reporting key audit matters on auditors' judgment and choice of action
3. Effects of justification and a mechanical aid on judgment performance
4. Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France
5. Bank Directors’ Perceptions of Expanded Auditor's Reports
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