The impact of key audit matter characteristics on financial statement understandability and investor decision-making: An empirical stud
This study investigates how key audit matter (KAM) characteristics influence financial statement understandability and subsequent investor decision making. Using Structural Equation Modeling-Variance Based (SEM-VB) through Partial Least Squares (PLS), the analysis was conducted on a diverse...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Growing Science
2024-01-01
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| Series: | Decision Science Letters |
| Online Access: | http://www.growingscience.com/dsl/Vol13/dsl_2024_44.pdf |
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