Results 1 to 10 of about 245,724 (349)
An Inquiry of Empirical Quantitative Studies about what Influences the Key Audit Matters' Number [PDF]
Audit Financiar, 2022 In recent years, the auditor reporting model suffered several relevant modifications, one being related to the communication of Key Audit Matters (KAMs).
Teodora PORUMBACEAN, Adriana TIRON-TUDOR
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Do key audit matters signal corporate bankruptcy? [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: This paper aims to answer whether the Key Audit Matters (KAMs) Signaling Corporate Bankruptcy and investigate auditor responsibility versus the lack of auditing standards, and examine whether the disclosure of the KAMs by independent ...
Mahmoud Elmarzouky +2 more
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Goodwill impairment and key audit matters
Cogent Business & Management, 2023 The main goal of this paper is to analyze the factors that influence the auditor’s decision to disclose goodwill impairment as a key audit matter (KAM). For this analysis, we use a logit model to determine the factors that influence auditors’ disclosure ...
Inês Gonçalves +2 more
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Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland [PDF]
Managerial Auditing Journal, 2021 PurposeKey audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact of KAMs on audit quality and audit effectiveness.Design ...
Rautiainen, Antti +2 more
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Audit partners’ gender and time variances of key audit matters
Managerial Auditing Journal, 2023 Purpose This study aims to examine whether audit partners’ gender affects the year-to-year changes (year-to-year additions and drops) of key audit matters (KAMs) identified in the audit report. This study also examines whether female audit partners’ audit experiences, accounting education and narcissism reduce the difference in time variances of KAMs ...
Bepari, Md Khokan, Mollik, Abu Taher
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Has it become more readable? Empirical evidence of key matters in independent audit reports, [PDF]
Revista Contabilidade & Finanças, 2021 The aim of this study was to analyze the effect of the adoption of Brazilian Accounting Standard - Auditing Technique 701 (NBC TA 701, in its Portuguese initialism) over the readability of audit reports.
Vagner Antônio Marques +3 more
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Audit report lag and key audit matters in Australia [PDF]
International Journal of Disclosure and GovernanceAbstract We aim to investigate the impact of mandatory key audit matters (KAMs) disclosure on audit report lag (ARL). Additionally, we examine the potential moderating effect of firm size on the association between KAMs and ARL. We conduct Ordinary Least Square regression analyses using a sample of 602 firm-year observations from 2018 to 2020.
Md. Mustafizur Rahaman +1 more
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The informational relevance of key audit matters [PDF]
Revista Contabilidade & Finanças, 2019 This paper aims to investigate whether the key audit matters (KAMs) contained in the annual standardized financial statements (SFSs) of Brazilian listed companies have contributed with informational relevance for investors.
Edilson Divino Alves Júnior +1 more
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Key Audit Matters reporting for Polish listed companies [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The main purpose of the article is to identify and characterize the key audit matters (KAMs) indicated during an audit of the financial statements of the largest companies in the Polish market.
Małgorzata Kutera, Marcin Jędrzejczyk
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Pengaruh Financial Distress dan Key Audit Matters terhadap Kualitas Audit
Bandung Conference Series: AccountancyAbstract. Companies listed on the Indonesia Stock Exchange (IDX) who are not involved in main consumer products will have their audit quality impacted by Financial Distress and Key Audit Matters (KAM) from 2022 to 2023. To gauge financial distress, we use the revised Altman Z -Score model; To measure KAM, we use dummy factors derived from audit report ...
null Aditya Putra Pratama +2 more
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