What matters in disclosures of key audit matters: Evidence from Europe
New regulation in the European Union has introduced the mandatory disclosure of key audit matters (KAMs) to audit reports. The EU has identified KAMs as significant risks, significant transactions or events, or significant judgments by auditors. This paper aims to determine the factors that influenc...
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| Format: | article |
| Language: | eng |
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2022
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| Online Access: | http://hdl.handle.net/10400.5/24531 |
| Country: | Portugal |
| Oai: | oai:www.repository.utl.pt:10400.5/24531 |