Keywords: Tone consistency
Close
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency

Hyunkwon Cho, Soo Young Kwon, Ahrum Choi
Journal: Managerial Auditing Journal
Managerial Auditing Journal (2025) 40 (6): 726–760.
https://doi.org/10.1108/MAJ-02-2024-4233
Published: 13 June 2025
... Audit risk Critical accounting estimate Critical audit matter Financial information quality Tone consistency M41 M42 M48 The Securities and Exchange Commission (SEC) issued the Financial Reporting Release 72 (FR-72) in 2003 and requires management to disclose critical accounting...
View article titled, The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency
Open the PDF for The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency in another window
Add to Citation Manager for The effect of critical audit matters on critical accounting estimates and the consequences of two disclosures consistency
This Feature Is Available To Subscribers Only

or Create an Account

Close subscription notice
Close access options