Archival Research Method

Lauren Dreher Cunningham, University of Tennessee

Linette M Rousseau, University of Wisconsin-Madison

Elizabeth N Cowle, Colorado State University

Not All Critical Audit Matters (CAM) Are the Same: Evidence from Distinct and Diverse CAM Disclosures - Will Anding, Florida State University; Allen D Blay, Florida State University; Zahn Bozanic, Florida State University

Client-Specific Information in Key Audit Matters and Audit Risks - Emeline Deneuve, ESSEC Business School; Andrei Filip, ESSEC Business School; Anne Jeny, IESEG School of Management