The effects of critical audit matter paragraphs and accounting standard precision on auditor liability

Research output: Contribution to journalReview articlepeer-review

Original languageEnglish
Pages (from-to)1629-1646
Number of pages18
JournalAccounting Review
Volume91
Issue number6
DOIs
StatePublished - Nov 2016

ASJC Scopus Subject Areas

  • Accounting
  • Finance
  • Economics and Econometrics

Keywords

  • Accounting standard precision
  • Audit reporting
  • Auditor litigation
  • Critical audit matter (CAMs)
  • PCAOB

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