Key audit matters disclosures through the prism of legitimacy: A European analysis

Sumit Dhull (), Nathalie Gonthier Besacier () and Tiphaine Jérôme ()
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Sumit Dhull: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes
Nathalie Gonthier Besacier: UGA INP IAE - Grenoble Institut d'Administration des Entreprises - UGA - Université Grenoble Alpes - Grenoble INP - Institut polytechnique de Grenoble - Grenoble Institute of Technology - UGA - Université Grenoble Alpes, CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes
Tiphaine Jérôme: CERAG - Centre d'études et de recherches appliquées à la gestion - UGA - Université Grenoble Alpes

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Date: 2023-05-31
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Published in 44e congrès de l’Association Francophone de Comptabilité, May 2023, Lyon, France

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