This data is the result of an experimental study which examines whether the implementation of key audit matters (KAMs) in auditors' reports affects managers' reporting behavior.
Research output: Contribution to Journal › Article › Academic › peer-review
Open Access
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Gold, A. (Creator), Heilmann, M. (Creator), Pott, C. (Creator), Rematzki, J. (Creator) (2019). Experimental dataset for paper: Do key audit matters impact financial reporting behavior?. Vrije Universiteit Amsterdam.