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...

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Bibliographic Details
Main Authors: HSIAO, YANG-LUN, 蕭暘倫
Other Authors: WU, SHING-JEN
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/j55h29

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