Application of qualitative characteristics to evaluate misstatements in financial statements: evidence from factual audit data

HIGHLIGHTS

  • who: Audrius Masiuleviu010dius and Vaclovas Lakis from the Contents lists available at Vilnius University Press have published the research work: Application of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data, in the Journal: (JOURNAL)
  • how: Even though the authors investigated one company and the authors cannot directly extrapolate results for the whole audit market but the results are in line with the official and publicly available information about audit companies in Lithuania.

SUMMARY

    Audrius Masiulevičius, Vaclovas Lakis. Application of Qualitative Characteristics to Evaluate Misstatements in . . .

     

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