The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making

In 2022, the disclosure of Key Audit Matters (KAMs) became mandatory to enhance the informational value of the auditor’s report. These disclosures aim to provide valuable information for investor decision-making, enabling them to better evaluate earnings benchmark performance. Consequently, this res...

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Bibliographic Details
Main Authors: Zohre Heydari, Shahnaz Mashayekh
Format: Article
Language:fas
Published: Alzahra University 2025-03-01
Series:پژوهش‌های تجربی حسابداری
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Online Access:https://jera.alzahra.ac.ir/article_8274_d41d8cd98f00b204e9800998ecf8427e.pdf
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