Factors Influencing KAM Reporting: A Structured Literature Review [PDF]
Audit Financiar, 2021 The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users
Teodora PORUMBACEAN, Adriana TIRON-TUDOR
doaj +2 more sources
The association between audit firm attributes and key audit matters readability [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia.
Norazian Hussin +3 more
doaj +1 more source
Factors Influencing Key Audit Matters Reporting in Thailand
Asian Journal of Accounting Perspectives, 2020 Research aim: This study investigated the level of Key Audit Matters (KAM) reporting in the annual reports of companies listed on the Stock Exchange of Thailand (SET) from 2016 to 2018, and examined the factors influencing KAM reporting.
Muttanachai Suttipun
doaj +5 more sources
Empirical Study on the Analysis of the Financial Auditor's Concern in Ensuring the Transparency and Sustainable Performance of BSE Listed Companies [PDF]
Audit Financiar, 2023 Sustainable development of the company implies achieving a balance in terms of economic, social and environmental activities with the aim of making optimal use of the entity's resources without harming the environment and through an active involvement of
Maria GROSU +2 more
doaj +1 more source
The Effect of Quality and Timeliness of Limited Review Report on Perceived Interim Financial Reporting Quality during COVID-19 Pandemic Crisis: Evidence from Egypt [PDF]
المجلة العلمية للدراسات والبحوث المالية والتجارية, 2021 In order for financial information to be used by investors to take informed decisions, it should be characterized by its relevance and faithful representation.
Hebatallah Badawy
doaj +1 more source
Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating [PDF]
MAB, 2021 This study examines the provision for credit losses and its disclosures for Global Systemically Important Banks (G-SIBs) in connection to the COVID-19 crisis.
Tristan Brouwer +2 more
doaj +3 more sources
Implications of Auditors' Rotation in Financial Audit Reporting [PDF]
Audit Financiar, 2022 The purpose of this paper is to study the implications of auditors' rotation on financial audit reporting in the case of companies listed on the Bucharest Stock Exchange in the period 2011-2021.
Mariana BULUCEA +4 more
doaj +1 more source
An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
South African Journal of Business Management, 2023 Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)–listed entities’ audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM ...
Dusan Ecim +2 more
doaj +1 more source
Review of Tax Exemption in the Koryŏ Dynasty [PDF]
International Journal of Korean History, 2022 This study examines the tax reductions that occurred during the Koryŏ Dynasty. First, while reviewing the historical sources for tax reduction and exemption, the terms kyŏn (蠲), kam (減), myŏn (免), pang (放), and kyŏnmyŏn (蠲免) accounted for 90% of ...
Chihoon Oh
doaj +1 more source
The consequences of disclosing key audit matters (KAMs): A review of the academic literature [PDF]
MAB, 2019 Recent years have witnessed a change in the auditor reporting model. One of these developments is the auditor’s issuance of so-called Key Audit Matters in the auditor’s report, where they disclose “those matters that, in the auditor’s professional ...
Anna Gold, Melina Heilmann
doaj +3 more sources