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Applied Mathematics and Nonlinear Sciences
Volume 8 (2023): Issue 2 (July 2023)
Open Access
Research on the influence of key audit matters on the audit quality of commercial banks-Evidence from China
Xiaoyan Wei
Xiaoyan Wei
,
Lifang Zhang
Lifang Zhang
,
Jing Li
Jing Li
and
Xiyu Thomas Zhou
Xiyu Thomas Zhou
| Oct 10, 2023
Applied Mathematics and Nonlinear Sciences
Volume 8 (2023): Issue 2 (July 2023)
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Published Online:
Oct 10, 2023
Page range:
3241 - 3258
Received:
Jul 29, 2023
Accepted:
Aug 24, 2023
DOI:
https://doi.org/10.2478/amns.2023.2.01127
Keywords
multiple linear regression
,
key audit matters
,
commercial banks
,
audit quality
,
loan impairment provision
© 2023 Xiaoyan Wei et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Xiaoyan Wei
School of Accounting Shanghai Lixin University of Accounting and Finance
Shanghai, China
Lifang Zhang
School of Accounting Shanghai Lixin University of Accounting and Finance
Shanghai, China
Jing Li
School of Accounting Shanghai Lixin University of Accounting and Finance
Shanghai, China
Xiyu Thomas Zhou
College of Business and Security Management University of Alaska
Fairbanks, USA