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Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?

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Title: Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?
Authors: Boo, El'fred1 (AUTHOR), Low, Kin Yew1 (AUTHOR), Shankar, Premila Gowri1 (AUTHOR), Tan, Hun-Tong1 (AUTHOR)
Source: Accounting Horizons. Jun2025, Vol. 39 Issue 2, p19-31. 13p.
Database: Business Source Ultimate
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Header DbId: bsu
DbLabel: Business Source Ultimate
An: 185590421
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PubType: Academic Journal
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  Data: Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?
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  Data: <searchLink fieldCode="JN" term="%22Accounting+Horizons%22">Accounting Horizons</searchLink>. Jun2025, Vol. 39 Issue 2, p19-31. 13p.
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RecordInfo BibRecord:
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    Identifiers:
      – Type: doi
        Value: 10.2308/HORIZONS-2022-040
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 13
        StartPage: 19
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      – TitleFull: Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?
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            NameFull: Boo, El'fred
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            NameFull: Low, Kin Yew
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            NameFull: Shankar, Premila Gowri
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            NameFull: Tan, Hun-Tong
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            – D: 01
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              Text: Jun2025
              Type: published
              Y: 2025
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              Value: 08887993
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              Value: 39
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              Value: 2
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            – TitleFull: Accounting Horizons
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