Blar i NTNU Open på forfatter "Samani, Niuosha"
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Do key audit matters matter? Correspondence between auditor and management disclosures and the role of audit committees
Hosseinniakani, Seyed Mahmoud; Overland, Conny; Samani, Niuosha (Journal article; Peer reviewed, 2024)This study examines whether there is a correspondence between auditor disclosures of key audit matters (KAMs) and management disclosures of significant accounting policies and estimates, following the introduction of the ...