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Costs and benefits of reporting Key Audit Matters in the audit reports

Author

Listed:
  • Jean Bédard

    (ULaval - Université Laval [Québec])

  • Nathalie Gonthier Besacier

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UPMF - Université Pierre Mendès France - Grenoble 2 - CNRS - Centre National de la Recherche Scientifique)

  • Alain Schatt

    (LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

Abstract

No abstract is available for this item.

Suggested Citation

  • Jean Bédard & Nathalie Gonthier Besacier & Alain Schatt, 2015. "Costs and benefits of reporting Key Audit Matters in the audit reports," Post-Print hal-02056530, HAL.
  • Handle: RePEc:hal:journl:hal-02056530
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    Cited by:

    1. Ionuț Viorel Herghiligiu & Ioan-Bogdan Robu & Marinela Istrate & Maria Grosu & Camelia Cătălina Mihalciuc & Adrian Vilcu, 2023. "Sustainable Corporate Performance Based on Audit Report Influence: An Empirical Approach through Financial Transparency and Gender Equality Dimensions," Sustainability, MDPI, vol. 15(18), pages 1-28, September.
    2. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2021. "Improving Audit Reports: A Consensus between Auditors and Users," IJFS, MDPI, vol. 9(2), pages 1-25, April.

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    Keywords

    audit report;

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