Do Critical Audit Matter Paragraphs in the Audit Report Change Nonprofessional Investors’ Decision to Invest?

已取消 20 由 Hauss 发布于 2025/9/16 0:19:44

DOI:10.2308/AJPT-50793
作者：Brant E. Christensen,?Steven M. Glover,?C. J. Wolfe
文献类型：期刊论文
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Abstract：SUMMARY: Both U.S. and international standard setters have recently proposed changes to the standard audit report, including a requirement to include a critical audit matter (CAM) paragraph.

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2025-09-16

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