Common institutional investors and the tone of key audit matters

作者：Xiaoliang Wang, Wei Zhao, Ruizhi Liu · 发表于：International Review of Financial Analysis · 年份：2025 · DOI：10.1016/j.irfa.2025.104118 · 被引用次数：4 · 研究领域：Auditing, Earnings Management, Governance、Corporate Finance and Governance、Financial Reporting and Valuation Research