Research on the influence of key audit matters on the audit quality of commercial banks-Evidence from China
In this paper, multiple linear regression model is used to predict and test the effect of audit policy changes in the capital markets. In 2016, China issued a new reporting guideline which included the addition of key audit matters (KAMs) as the core focus. It was required that all A+H-share compani...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2023-07-01
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| Series: | Applied Mathematics and Nonlinear Sciences |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/amns.2023.2.01127 |