Key Audit Matters for Production-to-Order Industry and Conservatism
In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, auditors should publicly disclose key audit matte...
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| Principais autores: | , , |
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| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
MDPI AG
2020-01-01
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| coleção: | International Journal of Financial Studies |
| Assuntos: | |
| Acesso em linha: | https://www.mdpi.com/2227-7072/8/1/5 |
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