Results 31 to 40 of about 160,511 (165)
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 +4 more
doaj +1 more source
Osteoarthritis: Epidemiology, Diagnosis, and Treatment
MedComm, Volume 7, Issue 7, July 2026.Osteoarthritis (OA) is a multifactorial degenerative joint disease and a leading cause of disability worldwide. This graphical abstract summarizes the epidemiology, diagnostic strategies, and therapeutic approaches of OA. OA development is driven by aging, metabolic dysregulation, and mechanical stress, leading to progressive joint degeneration ...
Qin Ru +7 more
wiley +1 more source
Auditors’ Perceptions of KAMs in an Emerging Market: Evidence from Kosovo
Studia Ekonomiczne i RegionalneThis 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
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 +2 more
wiley +1 more source
Molecular Oncology, Volume 20, Issue S1, Page 1-692, August 2026.Abstracts submitted to the ‘EACR 2026 Congress: Innovative Cancer Science’, from 08–11 June 2026 and accepted by the Congress Organising Committee are published in this Supplement of Molecular Oncology, an affiliated journal of the European Association for Cancer Research (EACR).
wiley +2 more sources
Cogent Business & ManagementThis 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
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 +2 more
wiley +1 more source
Xomics/ISA-ACTION-Template: v.1.0.1
, 2023 Template for the creation of ISA-Tab files for the ACTION demonstrator project (with fake ...
Anna Niehues +2 more
core +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 +31 more
wiley +1 more source
Jurnal Akuntansi dan KeuanganKey Audit Matters (KAM), recently mandated by ISA 701, aim to enhance audit transparency by addressing critical audit areas. This study provides empirical evidence on the impact of financial performance and audit fees on KAM disclosures. Furthermore, it
Novia Gita Rhamadhani, Dina Heriyati
doaj +1 more source