Factors Influencing KAM Reporting: A Structured Literature Review
The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users of the audit report and financial statements....
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| Main Authors: | , |
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| Format: | article |
| Language: | EN |
| Published: |
Chamber of Financial Auditors of Romania
2021
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| Subjects: | |
| Online Access: | https://doaj.org/article/48870457f45f40c7ab1cc323feb7a1e5 |
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