The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry
Purpose – The objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701 (ISA) on the auditing profession concerning reimbursement costs in underdeveloped nations, Jordan. Design/methodo...
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| Format: | Article |
| Language: | English |
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Emerald Publishing
2025-01-01
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| Series: | AJAR (Asian Journal of Accounting Research) |
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| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/AJAR-09-2023-0323/full/pdf |
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