The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making
In 2022, the disclosure of Key Audit Matters (KAMs) became mandatory to enhance the informational value of the auditor’s report. These disclosures aim to provide valuable information for investor decision-making, enabling them to better evaluate earnings benchmark performance. Consequently, this res...
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| Principais autores: | , |
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| Formato: | Artigo |
| Idioma: | Persa |
| Publicado em: |
Alzahra University, Faculty of Social Sciences and Economics
2025-03-01
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| Colecção: | پژوهشهای تجربی حسابداری |
| Assuntos: | |
| Acesso em linha: | https://jera.alzahra.ac.ir/article_8274_d41d8cd98f00b204e9800998ecf8427e.pdf |
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