The Effect of Disclosing Key Audit Matters(KAM) on Audit Quality: Evidence from Chinese Listed Companies
This paper aims at studying the impact of the audit reform (disclosing key audit matters) on audit quality in the Chinese market, where, the research about this aspect is still in its infancy that the consequence is not clear. This research firstly uses data from 3269 Chinese pure A-share listed com...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
| Published: |
2019
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| Online Access: | https://eprints.nottingham.ac.uk/57998/ |