Results 201 to 207 of about 919,300 (207)

The moderating role of firm size in the relationship between the disclosure of KAMs and audit report lag

هدف: هدف اصلی این پژوهش، بررسی نقش تعدیل‌گر اندازه شرکت در رابطه میان آشکارسازی موضوع‌های کلیدی حسابرسی و تأخیر در ارائه گزارش حسابرسی است. روش‌شناسی: برای آزمون فرضیه‌های پژوهش، نمونه‌ای شامل ۱۲۰ شرکت پذیرفته ‌شده در بورس اوراق بهادار تهران طی دوره زمانی ۱۳۹۶ تا ۱۴۰۲ انتخاب شد.
Salehi, Abolfazl, Emamimibody, Maryam
openaire   +1 more source

Does Audit Partner Industry Expertise Reduce Boilerplate Language in Key Audit Matter (KAM) Reporting?

Accounting Horizons
SYNOPSIS Proponents argue that requiring key audit matter (KAM) disclosure in extended audit reports provides relevant, client-specific information. However, achieving this goal requires that auditors exercise professional expertise in reporting clients’ unique, specific circumstances in KAM reports.
Yu-Tzu Chang, Wuchun Chi, Dan N. Stone
openaire   +1 more source

Village assesment report. Kam Village, Laak Commune, O’Chum District

2012
info:eu-repo/semantics ...
Petit, Pierre, Schubert, Annick, Delannoy, Cédric, Yun, Samnol   +3 more
openaire   +1 more source

Reporting on Cancer Research

Ca-A Cancer Journal for Clinicians, 1970
M B Shimkin
exaly  

The role of AC and corporate attributes on KAMs reporting: Malaysian evidence

Afro-Asian J. of Finance and Accounting
Ummi Junaidda Hashim, Norsiah Ahmad
openaire   +1 more source

NEW GUIDELINES TO IMPROVE CYTOLOGICAL REPORTING AND TREATMENT OF CERVICAL LESIONS

Ca-A Cancer Journal for Clinicians, 2002
exaly  

Reading between the lines : the impact of Key Audit Matters’ (KAMs) readability and informative value on audit reports in an emerging market

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
Adriana Tiron-Tudor, Teodora Porumbacean, Delia Deliu, Ovidiu Constantin Bunget   +3 more
openaire   +1 more source