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Czerney et al., 2025 - Google Patents

An examination of critical audit matter disclosure quality

Czerney et al., 2025

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Document ID
2961146025124755483
Author
Czerney K
Jang D
Publication year
Publication venue
Available at SSRN 4910425

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Snippet

This study investigates whether auditors select matters that involve especially challenging, subjective, or complex (“sophisticated”) judgment as critical audit matters (CAMs). We also examine whether CAM topics involving more sophisticated judgment are more likely to be …
Continue reading at papers.ssrn.com (PDF) (other versions)

Classifications

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    • G06Q10/00—Administration; Management
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    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
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    • G06Q40/025—Credit processing or loan processing, e.g. risk analysis for mortgages
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    • G06Q99/00—Subject matter not provided for in other groups of this subclass

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