The homogeneity of BIG4 audit reports after the implementation of key audit matters in the context of fair value accounting
Author:
Affiliation:
1. University of Tampere Tampere
2. Business School University of Eastern Finland Kuopio
Publisher
Wiley
Subject
General Economics, Econometrics and Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/ijau.12285
Reference112 articles.
1. Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study
2. The Impact of Fair Value Measurement on Audit Fees: Evidence from Financial Institutions in 24 European Countries
3. Real effects of reporting key audit matters on auditors' judgment and choice of action
4. The effect of international institutional factors on properties of accounting earnings
5. The Relation between CEO Compensation and Past Performance
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