Results 11 to 20 of about 6,408,925 (282)
AN ANALYSIS OF THE BORSA ISTANBUL MANUFACTURING COMPANIES ON THE KEY AUDIT MATTERS
KAÜ-İİBF Dergisi, 2021 The key audit matters (KAM) have been included in the independent audit process recently and are recognized as an application to make the independent audit process more effective. Above all, the global financial crises experienced, and the complex nature
Alper Tazegül
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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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Audit partners’ gender and time variances of key audit matters
, 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.
Mollik, Abu Taher, Bepari, Md Khokan
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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.
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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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Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran [PDF]
بررسیهای حسابداری و حسابرسیObjectiveIn recent years, the value of auditing, the role played by auditors, and the quality of communication between auditors and the users of their reports, have been criticized.
Mohammad Hosein Ghaemi +2 more
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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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Determinants of key audit matters in Thailand
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 +2 more
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