The Impact of the Annual Report Readability on the Audit Engagement Risk Measures

بررسی‌های حسابداری و حسابرسی

Mostafa Abdi¹  Hasan Zalaghi²  Hossein Jalalvand³  Mahdi Kazemiolum⁴ 

[1] Assistant Prof, Department of Accounting, Rozbeh Higher Education Institute , Zanjan, Iran.;Assistant Prof., Department of Accounting, Faculty of Economic and Social Sciences, Bu-Ali Sina University, Hamadan, Iran.;MSc, Department of Accounting, Faculty of Literature and Humanities, Islamic Azad University, Hamadan, Iran.;Ph.D., Department of Accounting, Ghazvin Branch, Faculty of Management and Accounting, Islamic Azad University, Ghazvin, Iran.;

关键词: going concern opinion;    audit report lag;    auditor turnover;    audit fee;    readability of financial reporting;   

DOI  :  10.22059/acctgrev.2020.299740.1008366

来源: DOAJ

【 授权许可】

Unknown