Köhler, Annette G.; Ratzinger-Sakel, Nicole; Theis, Jochen:
The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value : Experimental Evidence from Investment Professionals and Non-professional Investors
In: Accounting in Europe, Vol. 17 (2020), No. 2, pp. 105 - 128
2020article/chapter in journalOA Green
Economics
Related: 1 publication(s)
Title in English:
The Effects of Key Audit Matters on the Auditor’s Report’s Communicative Value : Experimental Evidence from Investment Professionals and Non-professional Investors
Author:
Köhler, Annette G.UDE
GND
114837147
LSF ID
48819
Other
connected with university
;Ratzinger-Sakel, Nicole
;Theis, JochenUDE
GND
1051546176
LSF ID
51458
ORCID
0000-0003-3634-5193ORCID iD
Other
connected with university
Year of publication:
2020
Open Access?:
OA Green
DOI
10.1080/17449480.2020.1726420
Scopus ID
85088189618
WWW URL:
https://findresearcher.sdu.dk:8443/ws/files/172895306/Koehler_Ratzinger_Sakel_Theis_2020_accepted_manuscript.pdf
Language of text:
English
Appears in
Accounting in Europe
Place of publication:
London
Publisher:
Routledge
in:
Vol. 17 (2020), No. 2, pp. 105 - 128
ISSN
1744-9499 Show availability online & print
ISSN
1744-9480 Show availability online & print
ZDB ID
2268358-6
Type of resource:
Text
Keyword, Topic:
communicative value ; improved auditor’s report ; investment professionals ; key audit matters ; trust model