Does the disclosure of key audit matters improve the audit quality for sustainable development: Empirical evidence from China

In this paper, taking the 14837 annual audit reports of 4159 listed companies in Shanghai and Shenzhen Stock Exchanges from 2017 to 2020 as samples, and taking the information entropy value of KAM disclosures and the type of audit opinion as the agent indexes of the explanatory variable and the inte...

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Veröffentlicht in:	PloS one 2023-05, Vol.18 (5), p.e0285340-e0285340
1. Verfasser:	Lin, Jintian
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting and auditing Accounting firms Audit quality Audit risk Capital markets China Communication Computer and Information Sciences Correlation Decision making Disclosure Economic aspects Empirical analysis Entropy (Information theory) Environmental aspects Financial markets Financial statements Game theory Industry Physical Sciences Probability distribution Redundancy Reference Standards Regression coefficients Research and Analysis Methods Social Sciences Stock exchanges Sustainable development
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