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Carlé et al., 2023 - Google Patents

Text similarity, boilerplates and their determinants in key audit matters disclosure

Carlé et al., 2023

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Document ID
4581549482409247914
Author
Carlé T
Pappert N
Quick R
Publication year
Publication venue
Corporate Ownership and Control

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Abstract Like the European Commission, many regulators and standard setters worldwide have substantially revised the requirements for auditor's reports on statutory audits of public interest entities. Their objective was to improve the report's information content and, hence …
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