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Matters may matter: The disclosure of key audit matters in the Middle East

Cogent Economics and Finance, 2022
Osama A Mah'D, Ghassan H Mardini
exaly  

Key Audit Matters Insights 2023

A 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 2023 (i.e., those with reporting periods ending from 31 December 2022 to 30 September 2023).
Wallis, Mark   +3 more
openaire   +1 more source

How do auditor rotations affect key audit matters? Archival evidence from South African audits

British Accounting Review, 2023
Alan Duboisée De Ricquebourg   +1 more
exaly  

Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand

Journal of Applied Accounting Research, 2021
Muttanachai Suttipun
exaly  

A Study on the Effect of Key Audit Matters

Accounting Information Review, 2020
Chang-yeol In   +2 more
openaire   +1 more source

Does gender diversity in the audit committee influence key audit matters' readability in the audit report? UK evidence

Corporate Social Responsibility and Environmental Management, 2018
Patrick Velte
exaly  

What matters in disclosures of key audit matters: Evidence from Europe

Journal of International Financial Management and Accounting, 2019
Inés Pinto, Ana Isabel Morais
exaly  

Applying a new audit regulation: Reporting Key Audit Matters in Jordan

International Journal of Auditing, 2020
Modar Abdullatif, Ayat S Al-Rahahleh
exaly  

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