Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom

  1. Sierra-García, L.
  2. Gambetta, N.
  3. García-Benau, M.A.
  4. Orta-Pérez, M.
Journal:
British Accounting Review

ISSN: 1095-8347 0890-8389

Year of publication: 2019

Volume: 51

Issue: 3

Pages: 227-240

Type: Article

DOI: 10.1016/J.BAR.2019.02.004 GOOGLE SCHOLAR