测量和分析关键审计事项 (KAM) 信息值的信息披露在系统和报告规模

Jintian Lin1

  • 1School of Accounting, Fujian Jiangxia University, Fuzhou 350108, China.

Heliyon
|January 1, 2024
PubMed
概括

本研究引入了一种新的公式,用于测量关键审计事项 (KAM) 披露中的信息. 调查结果显示,从2017年到2020年,KAM披露的度下降和同质化增加.

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