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A Critical Analysis of Regional Program Evaluation Practice in Kazakhstan
Экономика: стратегия и практика, 2022 In recent years the development of public program evaluation has received growing attention in Kazakhstan. An institutional and legal base for program evaluation has been established.
N. N. Battalov
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KEY AUDIT MATTERS AT THE FINANCIAL SERVICES COMPANIES: ARE THERE DIFFERENCES? [PDF]
Annals of the University of Oradea: Economic Science, 2020 The inclusion of Key audit matters section in the new independent auditor’s report aimed to improve the auditor's communication and increase the relevance of the audit of financial statements.
HAȚEGAN Camelia-Daniela
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The accounting treatment of expected credit losses by South African banks during COVID-19
Journal of Economic and Financial Sciences, 2023 Orientation: The coronavirus disease 2019 (COVID-19) pandemic negatively affected borrowers’ ability to repay debt, which is expected to influence banks’ calculation of their expected credit loss (ECL) allowance.
Vumani Nkomombini +8 more
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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
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Evidence Based Library and Information Practice, 2022 A Review of: Mathews, E. (2021). Representational belonging in collections: A comparative study of leading trade publications in architecture. Library Resources & Technical Services, 65(3).
Nandi Prince
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IFRS 9 en Europese banken; het eerste toepassingsjaar verslagen [PDF]
MAB, 2019 In dit artikel wordt de impact van IFRS 9 onderzocht voor een populatie van Europese banken in het eerste toepassingsjaar van deze standaard en wordt de kwaliteit van toelichtingen beoordeeld.
Job Huttenhuis +2 more
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Key Audit Matters for Production-To-Order Industry and Conservatism
International Journal of Financial Studies, 2020 In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, auditors should publicly disclose key audit matters that had been internally judged in the past.
In, Chang-yeol +2 more
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Presenting a model of factors determining linguistic features in key audit matters [PDF]
پژوهشهای حسابرسی حرفهایLinguistic features in audit reports play a role in the accurate and transparent transmission of financial information to various stakeholders and directly affect stakeholders' understanding, interpretation, and decision-making.
Mahin Shaghaghi +3 more
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Scandinavian Journal of Trauma, Resuscitation and Emergency Medicine, 2022 Background Approximately 1.3 million people die each year globally as a direct result of motor vehicle collisions (MVCs). Following an MVC some patients will remain trapped in their vehicle; these patients have worse outcomes and may require extrication.
Tim Nutbeam +7 more
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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
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