Christiane Pott

Technical University of Dortmund

Friedrich-Wöhler-Weg 6

Dortmund, 44227

Germany

  • Technical University of Dortmund

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Do Key Audit Matters Impact Financial Reporting Behavior?

Number of pages: 35 Posted: 30 Jul 2018
Johanna Klueber, Anna Gold and Christiane Pott
Technical University of Dortmund, Vrije Universiteit Amsterdam and Technical University of Dortmund
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Citation 25

Abstract:

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Key Audit Matters (KAM), Audit Regulation, Financial Reporting Behavior, Accountability Theory