Results 1 to 10 of about 6,408,925 (282)
The key audit matters and the audit cost: does governance matter? [PDF]
International Journal of Accounting & Information Management, 2022 Purpose This paper aims to investigate the relationship between key audit matters (KAMs) and audit costs and whether board size and independence affect this relationship. Furthermore, this paper examines the moderating effect of corporate governance on the relationship between KAMs and audit costs. Design/methodology/approach The authors hypothesise
Mahmoud Elmarzouky +2 more
openaire +2 more sources
Matters may matter: The disclosure of key audit matters in the Middle East
Cogent Economics and Finance, 2022 The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs’ disclosure in the audit reports of the Middle East (ME) region.
Ghassan H Mardini
exaly +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 ...
Inês Gonçalves +2 more
doaj +4 more sources
The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report
International Journal of Financial Studies, 2022 We investigate the determinants of key audit matters (KAMs) in the auditor’s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure.
Hidaya Al Lawati, Khaled Hussainey
exaly +3 more sources
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
doaj +3 more sources
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
doaj +5 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.
Chang-yeol In +2 more
doaj +3 more sources
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
doaj +1 more source
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
doaj +3 more sources
Factors Influencing KAM Reporting: A Structured Literature Review [PDF]
Audit Financiar, 2021 The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users
Teodora PORUMBACEAN, Adriana TIRON-TUDOR
doaj +1 more source