Results 21 to 30 of about 792 (128)

Incorporación de los Key Audit Matters en las actividades de auditoría: Una revisión documental

Revista Activos, 2021
Para el desarrollo del presente trabajo se realizó una revisión documental, con el objetivo de analizar la necesidad que surge por parte del IAASB para implementar la International Standard on Auditing (ISA) 701, relacionada con las cuestiones clave de ...
Geraldine Stephania Contreras Cano
doaj  

Enhancing earnings quality: Effects of internal control weaknesses and key audit matters

Revista Contabilidade & Finanças
This paper aims to determine whether the expanded audit report, specifically the adoption of International Standard on Auditing (ISA) 701, influenced earnings management (EM) in the Brazilian capital market, particularly in firms with publicized internal
Patrícia Pain, Vagner Antônio Marques, Rodrigo Dibai Lomes   +2 more
doaj   +2 more sources

Vad styr revisorers anmärkningar på börsnoterade bolags redovisning under ISA-701? : En kvantitativ studie av ISA-701

, 2022
Aim: Audit reporting and its significance has been criticized for being toostandardized which has raised debate regarding its credibility and transparency. To resolve this issue a new auditing standard ISA-701 was implemented, to enhance the tangible data reported by auditors.
Johansson, Ellen, Taher, Layla
openaire   +1 more source

Key Audit Matters and earnings management practice pre and during COVID-19: evidence from Jordan [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – This study examines the association between ISA 701 of Key Audit Matters (KAM) with accrual and real earning management practices pre and during the COVID-19 pandemic in Jordanian Industrial listed firms.
Sajead Mowafaq Alshdaifat, Mohamad Ali Abdul-Hamid, Mohammad Alhadab, Saidatunur Fauzi Saidin, Noor Hidayah Ab Aziz   +4 more
doaj   +1 more source

Audit opinion impact in the investors’ perception – empirical evidence on Bucharest Stock Exchange

Audit Financiar, 2018
The integrity and credibility of financial statements are sensitive aspects that significantly influence the investors’ confidence in the capital market efficiency.
Tatiana Danescu, Ovidiu Spatacean
doaj   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, Volume 62, Issue 2, Page 392-421, June 2026.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Auditors’ Perceptions of KAMs in an Emerging Market: Evidence from Kosovo

Studia Ekonomiczne i Regionalne
This article assesses whether ISA 701 Key Audit Matters (KAMs) are perceived to improve (i) audit-outcome quality and (ii) audit-process efficiency in Kosovo. It also examines how auditor experience, firm size, and workload shape these perceptions.
Ujkani Sead, Hoti Arber
doaj   +1 more source

The informational content of key audit matters: Evidence from using artificial intelligence in textual analysis

Contemporary Accounting Research, Volume 42, Issue 4, Page 2392-2423, Winter 2025.
Abstract This study provides empirical evidence that key audit matters (KAMs) are informative for future negative accounting outcomes. We employ FinBERT—a deep learning model designed for natural language processing that allows human‐like text comprehension—to demonstrate that goodwill‐related KAMs are predictive of firms' future impairments.
Stephan Küster, Tobias Steindl, Max Göttsche   +2 more
wiley   +1 more source

The Concise Guide to PHARMACOLOGY 2025/26: Enzymes

British Journal of Pharmacology, Volume 182, Issue S1, Page S307-S403, December 2025.
The Concise Guide to Pharmacology 2025/26 marks the seventh edition in this series of biennial publications in the British Journal of Pharmacology. Presented in landscape format, the guide provides a comparative overview of the pharmacology of drug target families. The concise nature of the Concise Guide refers to the style of presentation, being clear,
Stephen P. H. Alexander, Doriano Fabbro, Alasdair J. Gibb, Eamonn Kelly, Alistair A. Mathie, Chloe J. Peach, Emma L. Veale, Jane F. Armstrong, Elena Faccenda, Simon D. Harding, Christopher Southan, Jamie A. Davies, Stephanie Annett, Detlev Boison, Kathryn Elisa Burns, Carmen Dessauer, Jürg Gertsch, Nuala Ann Helsby, Angelo A. Izzo, Rennolds Ostrom, Ester Pagano, Andreas Papapetropoulos, Nigel J. Pyne, Susan Pyne, Tracy Robson, Roland Seifert, Johannes‐Peter Stasch, Csaba Szabo, Mario van der Stelt, Albert van der Vliet, Val Watts, Szu Shen Wong   +31 more
wiley   +1 more source

Do audit firm and audit committee characteristics influence the reporting of key audit matters? Evidence from Palestine

Cogent Business & Management
This study explores the influence of audit firm and audit committee (AC) characteristics on the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the Palestine Exchange (PEX).
Noor Joudeh, Saher Aqel
doaj   +1 more source