Results 1 to 10 of about 9,085 (251)

Determinants of key audit matters in Thailand [PDF]

Journal of Competitiveness, 2023
Key audit matters (KAM) have become an essential part of audit reports, as they help to assess the audit risks and how auditors face them, contributing to show audit quality. In this sense, the perceived audit quality may provide competitive advantages to auditors in the market.
Dusadeedumkoeng, Orathai, Gandía, Juan Luís, Huguet, David   +2 more
core   +4 more sources

Key audit matters - do they matter?

, 2023
Masterarbeit Universität Graz ...
Lederer, Emanuel
core   +3 more sources

The Consequences of Key Audit Matters on Users: The Case of Spain [PDF]

, 2021
The audit report has changed by adding a section to disclosure the key audit matters (KAM), among other changes. The KAM disclosure may have incremental investor’s usefulness. Thus, we study the influence of the KAM disclosure on investor usefulness using a short window and a year window market reaction, this is, a return and cumulative abnormal return
Ascenso, T., Pais, C.
openaire   +2 more sources

The informational relevance of key audit matters [PDF]

Revista Contabilidade & Finanças, 2020
ABSTRACT 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. The study fills a gap in the literature by evaluating the Brazilian market’s reaction to the disclosure of the ...
Edilson Divino Alves Júnior, Fernando Caio Galdi   +1 more
openaire   +4 more sources

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, Saastamoinen, Jani, Pajunen, Kati   +2 more
openaire   +4 more sources

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, Kim, Taeheung, Park, Sambock   +2 more
openaire   +3 more sources

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 of a goodwill impairment as a KAM.
Inês Gonçalves, Ana Isabel Morais, Inês Pinto   +2 more
openaire   +4 more sources

Do key audit matters signal corporate bankruptcy?

Journal of Accounting and Management Information Systems, 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 auditors enhances the prediction of corporate bankruptcy and the extent to which the KAMs reduce the ...
Elmarzouky, Mahmoud, Hussainey, Khaled, Abdelfattah, Tarek   +2 more
openaire   +3 more sources

The Effect of Key Audit Matters on Audit Cost in Indonesia

International Journal of Accounting and Economics Studies
The purpose of this research is to see the effect caused by the application of Key Audit Matters (KAMs) and Board of Commissioners Size ‎on audit costs in Indonesia and moderated by the Board of Commissioners Size variable. The population and sample are companies listed on ‎the Indonesia Stock Exchange (IDX) in 2022 that meet the research requirements.
Seevaniska Amanda, Jovan Axel, Surya Raharja   +2 more
openaire   +1 more source

Audit report lag and key audit matters in Australia

International Journal of Disclosure and Governance
Abstract 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, Md. Borhan Uddin Bhuiyan   +1 more
openaire   +3 more sources