Informativeness of key audit matters: Evidence from China

• المؤلفون الرئيسيون: GOH, Beng Wee, LEE, Kiat Bee Jimmy, LI, Dan, WANG, Muzhi
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2024
• الموضوعات: Expanded audit report; information content; key audit matters.; Accounting; Corporate Finance
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/2028; https://ink.library.smu.edu.sg/context/soa_research/article/3055/viewcontent/Informativeness_of_Key_Audit_Matters___SSRN.pdf

This study examines whether the key audit matters (KAMs) disclosed in expanded audit reports as a part of recent regulatory reforms are informative for investors in an emerging economy setting. Using the recent adoption of expanded audit reports for firms listed exclusively in Mainland China, we fin...