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Does the disclosure of key audit matters improve the audit quality for sustainable development: Empirical evidence from China
In this paper, taking the 14837 annual audit reports of 4159 listed companies in Shanghai and Shenzhen Stock Exchanges from 2017 to 2020 as samples, and taking the information entropy value of KAM disclosures and the type of audit opinion as the agent indexes of the explanatory variable and the inte...
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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Public Library of Science
2023
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10159128/ https://www.ncbi.nlm.nih.gov/pubmed/37141326 http://dx.doi.org/10.1371/journal.pone.0285340 |