Impact of Key Audit Matters and the auditor’s opinion on the decisions of non-institutional investors
ABSTRACT This study investigates the impact of the adoption of the Brazilian Accounting Standard - Auditing Standard 701, specifically Key Audit Matters (KAMs), and the auditor’s qualified opinion on the investment decisions of Brazilian non-institutional investors. The research fills a gap in the l...
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| Hauptverfasser: | , , |
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| Format: | Artigo |
| Sprache: | Inglês |
| Veröffentlicht: |
Universidade de São Paulo
2026-07-01
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| Schriftenreihe: | Revista Contabilidade & Finanças |
| Schlagworte: | |
| Online-Zugang: | http://www.scielo.br/pdf/rcf/v37n101/1808-057X-rcf-37-101-e2313.pdf |
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