Do Investors Respond to the Textual Contents of Key Audit Matters (KAMs) in Expanded Audit Reports?
碩士 === 東吳大學 === 會計學系 === 107 === This study examines whether new disclosure requirement (i.e., key audit matters, KAM) and its textual readability in an expanded audit report have the incrementally informative effect. Using a sample of Taiwanese non-financial listed companies during 2014-2017 and se...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/j55h29 |