id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-2001	Zhao, Ziang	Study on The Governance Effect of Key Audit Matters Disclosure on Surplus Management	2022	8	.pdf	application/pdf	6205	331	53	Surplus management of two different directions has declined to varying degrees after the disclosure of key audit matters, but the absolute value of the explanatory variable Yeat * Post value of positive earnings management (DA1) is higher than that of negative surplus management (DA2), which shows that after the implementation of key audit matters policies, the governance effect of positive surplus management is more significant. Ensure the importance of key matters, avoid the abuse of policies, and moderately reduce the number of key audit matters to meet the needs of information users, increase the professionalism and uniqueness of the auditor in key audit matters; diversify the key audit matters in objective language, avoid information distortion, improve the quality of company information, and promote the effective operation of the capital market.	cache/fbem-2001.pdf	txt/fbem-2001.txt