Results 11 to 20 of about 245,724 (349)
Do Key Audit Matters Mediate Earning Management
Jurnal Indonesia Sosial SainsEarnings management is the management of cash in or income and cash out or expenses so that businesses can generate net income. The purpose of this study was to determine the effect of key audit matters on earnings management mediated by audit quality, financial audit committee effectiveness. This research uses quantitative research methods.
Jamian Habeahan, Reskino Reskino
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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
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Peer effect of key audit matters disclosure
China Journal of Accounting ResearchExamining Chinese listed companies (2017–2021), we show that key audit matters (KAMs) disclosure exhibits a significant peer effect. We verify a rivalry-based theory of this effect. Audit firms with similar (vs.
Hengguang Wu, Xiangyan Shi, Xueman Zhang
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Implications of Auditors' Rotation in Financial Audit Reporting [PDF]
Audit Financiar, 2022 The purpose of this paper is to study the implications of auditors' rotation on financial audit reporting in the case of companies listed on the Bucharest Stock Exchange in the period 2011-2021.
Mariana BULUCEA +4 more
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Muhasebe Enstitüsü Dergisi, 2022 The Key Audit Matters (KAMs) section of the audit report aims to provide more information to stakeholders about important and critical matters in the audit process, thereby contributing to the preparation of more transparent and high-quality audit ...
Deniz Özbay
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The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review [PDF]
Problems and Perspectives in Management, 2019 This article presents a literature review of 49 empirical studies on key audit matter (KAM) disclosure in audit reports. The study involves a structured literature review on KAM disclosure based on the reactions of stakeholders. The limitations of former
Patrick Velte, Jakob Issa
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Matters may matter: The disclosure of key audit matters in the Middle East
Cogent Economics & 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.
Osama A. Mah’d, Ghassan H. Mardini
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Key research issues – a new element in auditor reporting [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 Significant changes are being made to the way independent auditors report audit results. They are generally oriented towards the broader context in which the auditors worked to analyse their conclusions more effectively.
Małgorzata Kutera
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The association between audit firm attributes and key audit matters readability [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia.
Norazian Hussin +3 more
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The consideration of environmental matters in the audit of financial reports [PDF]
, 2009 There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) and Collison and Gray (1997) completed their study on the views of UK auditors about whether auditing is changing, or should be changing, in relation to ...
Chiang, Christina
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