How auditors identify and report key audit matters - An organizational routines perspective

Maroun, W. and Duboisee De Ricquebourg, A. orcid.org/0000-0002-5268-2109 (2024) How auditors identify and report key audit matters - An organizational routines perspective. British Accounting Review, 56 (2). 101263. ISSN 0890-8389

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Item Type: Article
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© 2023 The Authors. This is an open access article under the terms of the [relevant license, e.g. Creative Commons Attribution License (CC-BY-NC-ND 4.0).

Keywords: Audit reports, Key audit matters, Organisational routines, Performative, Professionalism, Ostensive
Dates:
  • Published: March 2024
  • Published (online): 13 September 2023
  • Accepted: 11 September 2023
Institution: The University of Leeds
Academic Units: The University of Leeds > Faculty of Business (Leeds) > Accounting & Finance Division (LUBS) (Leeds)
Depositing User: Symplectic Publications
Date Deposited: 10 Oct 2023 09:17
Last Modified: 19 Nov 2024 14:42
Status: Published
Publisher: Elsevier
Identification Number: 10.1016/j.bar.2023.101263
Open Archives Initiative ID (OAI ID):

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