Narrative reporting by UK charities [PDF]
, 2013 This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
core +2 more sources
Risk on financial reporting in the context of the new audit report in Spain
Revista de Contabilidad: Spanish Accounting Review, 2021 After the financial crisis and with the greater complexity of financial reporting, stakeholders asked firms for more informative audit reports to close the audit expectation gap.
Yolanda Pérez Pérez +2 more
doaj +1 more source
Disclosure of Key Audit Matters: European Listed Companies’ Evidence on Related Parties Transactions
International Journal of Financial Studies, 2023 The growing expenses, dependence on IT for business operations, and growing requirements regarding related party transaction (RPT) reporting impose the need for increased attention to this area.
Lioara-Veronica Pasc +1 more
doaj +1 more source
, 2020 A woman dances in the dark to transform her body into light and color. “Kam", meaning "Shaman" in old Turkish, is a long-exposure pixilation / 2D animation film expressing the primal, potent energy of the female body.
Zeynep Akcay (13212819)
core +2 more sources
Integrated reporting : the influence of King III on social, ethical and environmental reporting [PDF]
, 2013 This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.Publisher ...
Solomon, Jill, Maroun, Warren
core +3 more sources
The impact of key audit matter characteristics on financial statement understandability and investor decision-making: An empirical stud [PDF]
Decision Science LettersThis study investigates how key audit matter (KAM) characteristics influence financial statement understandability and subsequent investor decision making. Using Structural Equation Modeling-Variance Based (SEM-VB) through Partial Least Squares (
Nidal Neiroukh, Dilber Caglar
doaj +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 +4 more
doaj +1 more source
The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry [PDF]
AJAR (Asian Journal of Accounting Research)Purpose – The objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701 (ISA) on the auditing profession concerning reimbursement costs in ...
Esraa Esam Alharasis
doaj +1 more source
Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Cogent Business & Management, 2023 AbstractThe study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET).
Kriengkrai Boonlert-U-Thai +1 more
openaire +3 more sources
Key research issues – a new element in auditor reporting [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 Significant changes are being made to the way independent auditors report audit results. They are generally oriented towards the broader context in which the auditors worked to analyse their conclusions more effectively.
Małgorzata Kutera
doaj +1 more source