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ISA 701 – Key Audit Matters

2017
This thesis seek to examine ISA 701 including Key Audit Matter and the key focus is to examining which information and value the elected international standard of accounting is expecting to add to the chosen users of the annual report. To examining the key focus of the report will there first be explained what ISA 701 includes and hereby which changes ...
openaire   +1 more source

Determining factors of key audit matter disclosure in Thailand

Pacific Accounting Review, 2020
exaly  

The Effect of Corporate Social Performance on Audit Hours: Moderating Role of the Emphasis of Matter Paragraphs in Audit Report

Sustainability, 2020
exaly  

Do Director Networks Matter for Financial Reporting Quality? Evidence from Audit Committee Connectedness and Restatements

Management Science, 2020
Marjorie Shelley, Frances M Tice, Thomas Ömer   +2 more
exaly  

Key audit matter and auditor liability: evidence from auditor evaluators in Thailand

Journal of Applied Accounting Research, 2020
exaly  

Does Intellectual Capital Disclosure Matter for Audit Risk? Evidence from the UK and Italy

Sustainability, 2016
Sara Trucco, Chiara Demartini
exaly  

Does auditor size matter? Evidence from small audit firms

Advances in Accounting, 2015
Joseph Comprix
exaly  

It's a matter of style: The role of audit firms and audit partners in key audit matter reporting

Contemporary Accounting Research
Linette Rousseau
exaly  

Similarity of Key Audit Matters by Industry

Korean Business Education Review
Yongsuk Yun, Hyun Ah Kim
openaire   +1 more source

Audit quality, firm value and audit fees: does audit tenure matter? Egyptian evidence

Journal of Financial Reporting and Accounting
Samir I Abdelazim
exaly