Results 221 to 230 of about 9,085 (251)
Some of the next articles are maybe not open access.
Investments in Subsidiaries As a Key Audit Matter
Auditor, 2022Th e article discusses the trend towards an increase in the audit reports of public joint-stock companies of key audit issues related to fi nancial investments in subsidiaries. Th e trends in the formation of key audit questions from one reporting period to another and the disclosure of the composition of audit procedures used by auditors to refl ect ...
openaire +1 more source
This study focuses on the companies of the Águas de Portugal Group, which operate in the water and sanitation sector, and aims to perform a content analysis of the auditor's reports and, specifically, of the key audit matters (KAM) disclosed from 2017 to 2021.
Natália Lemos +4 more
openaire +1 more source
Natália Lemos +4 more
openaire +1 more source
Key Audit Matters Insights 2022
2023A new joint report released by CA ANZ, the University of Melbourne and the University of Queensland outlines the frequency and nature of the reporting of key audit matters (KAMs) in auditors’ reports of all ASX listed entities that issued financial statements in 2022 (i.e., those with reporting periods ending from 31 December 2021 to 30 September 2022).
Wallis, Mark +3 more
openaire +2 more sources
The Effect of Audit Committee Expertise on the Key Audit Matters
Korean Accounting Information Association, 2022Sung-Won Park, Chang-Yeol In
openaire +1 more source
Key Audit Matters Insights 2021
2022A new joint report released by CA ANZ, the University of Melbourne and the University of Queensland outlines the frequency and nature of the reporting of key audit matters (KAMs) in auditors’ reports of all ASX listed entities that issued financial statements in 2021 (i.e., those with reporting periods ending from 31 December 2020 to 30 September 2021).
Wallis, Mark +3 more
openaire +1 more source
Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence
Accounting in Europe, 2022Md Khokan Bepari +2 more
exaly
Key audit matters and stock price synchronicity: Evidence from a quasi-natural experiment in China
International Review of Financial Analysis, 2021Meiting Lu, Yaowen Shan
exaly
When Do Investors Value Key Audit Matters?
European Accounting Review, 2021Robyn Moroney +2 more
exaly
Audit Committee Effectiveness and Key Audit Matters
Asian Journal of Accounting and Governance, 2020openaire +1 more source