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Xiren Zhang

Beijing Institute of Technology

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Scholarly Papers (1)

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Tracing Investors' Minds: Investors' Inquiries and Key Audit Matter Reporting

Number of pages: 52 Last Revised: 21 Jun 2026
Songsheng Chen, Chan Li, Lili Sun and Xiren Zhang
Beijing Institute of Technology, University of Kansas, University of North Texas - Department of Accounting and Beijing Institute of Technology
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Abstract:

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M41, M42 Key Audit Matters, Critical Audit Matters, Auditor Responsiveness, Investor Inquiries, Retail Investors, Investor Information Demand, Investor Interactive Platform