Jin Ma

University of Adelaide - Business School

10 Pulteney Street

Adelaide, South Australia 5005

Australia

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Scholarly Papers (1)

1.

The Effect of Key Audit Matters and Uncertainty Disclosures on Auditors’ Accountability Perceptions and Fair Value Decisions

Number of pages: 47 Posted: 23 Dec 2020
University of Adelaide - Business School, University of Adelaide - Business School and University of Adelaide - Business School
Downloads 128 (271,071)

Abstract:

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accountability; key audit matters; fair value decisions; audit report; disclosure; measurement uncertainty