{"title":"Regulation risk and the quality of key audit matters: an analysis based on the auditor’s disclosing motivation","authors":"Yidi Fu, Xianpei Lv, Tianjiao Zheng","doi":"10.1080/00036846.2024.2372479","DOIUrl":null,"url":null,"abstract":"This research investigates the effect of regulatory risk on the quality of key audit matters (KAMs) through the lens of the auditors’ motivations. Employing STATA to conduct regression analysis on ...","PeriodicalId":7963,"journal":{"name":"Applied Economics","volume":"39 1","pages":""},"PeriodicalIF":1.8000,"publicationDate":"2024-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Applied Economics","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1080/00036846.2024.2372479","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ECONOMICS","Score":null,"Total":0}
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Abstract
This research investigates the effect of regulatory risk on the quality of key audit matters (KAMs) through the lens of the auditors’ motivations. Employing STATA to conduct regression analysis on ...
期刊介绍：
Applied Economics is a peer-reviewed journal encouraging the application of economic analysis to specific problems in both the public and private sectors. It particularly fosters quantitative studies, the results of which are of use in the practical field, and thus helps to bring economic theory nearer to reality. Contributions which make use of the methods of mathematics, statistics and operations research will be welcomed, provided the conclusions are factual and properly explained.
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