Results 191 to 200 of about 919,300 (207)
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International Journal of Emerging Markets, 2022
PurposeThis study investigates the consequences of the key audit matter (KAM) disclosure requirement by considering two salient audit proxies: audit fees and audit report lag. This investigation is relevant because most auditors worldwide are required to expand their audit report including discussion on key matters faced in the audit engagement ...
Saeed Rabea Baatwah +3 more
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PurposeThis study investigates the consequences of the key audit matter (KAM) disclosure requirement by considering two salient audit proxies: audit fees and audit report lag. This investigation is relevant because most auditors worldwide are required to expand their audit report including discussion on key matters faced in the audit engagement ...
Saeed Rabea Baatwah +3 more
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Managerial Auditing Journal, 2021
PurposeThe purpose of this study is to understand how the new reforms related to key audit matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the perceptions of key stakeholders in the audit and assurance services market.Design/methodology/approachThe study uses a qualitative approach and New Institutional Sociology ...
Lan Anh Nguyen, Michael Kend
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PurposeThe purpose of this study is to understand how the new reforms related to key audit matters (KAM) disclosures in Australia may have impacted audit quality by eliciting the perceptions of key stakeholders in the audit and assurance services market.Design/methodology/approachThe study uses a qualitative approach and New Institutional Sociology ...
Lan Anh Nguyen, Michael Kend
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Managerial Auditing Journal, 2020
PurposeThis paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality.Design/methodology/approachTo answer this question, the authors examined audit quality two years before and two years after its adoption by ...
Weerapong Kitiwong +1 more
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PurposeThis paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality.Design/methodology/approachTo answer this question, the authors examined audit quality two years before and two years after its adoption by ...
Weerapong Kitiwong +1 more
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International Journal of Auditing, 2020
The aim of this study is to explore the new Australian auditing regulations around Key Audit Matters (KAMs), fully adopted since 2017, by reporting on matters published in over 3,000 Australian statutory audit reports from 2017 to and including 2018 reports.
Michael Kend, Lan Anh Nguyen
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The aim of this study is to explore the new Australian auditing regulations around Key Audit Matters (KAMs), fully adopted since 2017, by reporting on matters published in over 3,000 Australian statutory audit reports from 2017 to and including 2018 reports.
Michael Kend, Lan Anh Nguyen
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Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand
Journal of Applied Accounting Research, 2021PurposeThe study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET).Design/methodology/approachCorporate annual reports from 2016 to 2019 were used as samples, with 100 companies and their 400 annual reports.
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Audit Quality through KAMs: A Pathway to More Conservative and Reliable Financial Reporting
International Journal of Research and Innovation in Social ScienceThis paper studies the association between accounting conservatism as a proxy of reliable and credible financial reporting with the audit quality in Malaysia during COVID-19 pandemic. We explore the effect of audit quality, captured as Key Audit Matters (KAMs), on accounting conservatism by using the C-Score as a proxy, and a sample of 736 listed ...
Linda Azlinda Sahlan +2 more
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International Journal of Auditing
ABSTRACT This paper investigates how the quality of key audit matters (KAMs) disclosures and KAMs‐related audit efforts interact to improve financial reporting quality, and how these effects vary by audit regimes, joint versus single audits and Big Four participation.
Sumit Dhull, Ammad Ahmed, Atia Hussain
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ABSTRACT This paper investigates how the quality of key audit matters (KAMs) disclosures and KAMs‐related audit efforts interact to improve financial reporting quality, and how these effects vary by audit regimes, joint versus single audits and Big Four participation.
Sumit Dhull, Ammad Ahmed, Atia Hussain
openaire +1 more source