Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Cogent Business & Management, 2023 The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET).
Kriengkrai Boonlert-U-Thai +1 more
doaj +6 more sources
Do key audit matters (KAMs) matter? Auditors’ perceptions of KAMs and audit quality in Finland [PDF]
Managerial Auditing Journal, 2021 PurposeKey audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact of KAMs on audit quality and audit effectiveness.Design ...
Antti Rautiainen +2 more
exaly +8 more sources
Audit quality and earnings management after communicating Key Audit Matters (KAMs) in the UAE – audacity and auditors’ perspectives [PDF]
Contabilitate şi Informatică de Gestiune, 2021 Research Question: Does the introduction of Key Audit Matters (KAMs) increase audit quality and reduce agency cost associated with it? Does the introduction of KAMs decrease Earnings Management (EM) and agency cost associated with it?
Yasser Barghathi
doaj +5 more sources
‘Standard
AbacusThis paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Maroun, W. +2 more
wiley +4 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 +4 more sources
Measuring and analyzing the information entropy value of key Audit matters (KAMs) disclosure at the system and reporting scale [PDF]
HeliyonDrawing upon information entropy theory, this study deduces a measurement formula for the information entropy for key audit matters (KAMs) disclosure, considering both system scale and audit report scale. The information entropy of an audit report within
Jintian Lin
doaj +4 more sources
Emerging Markets Journal, 2021 The role of audit profession and the implementation of new audit standards are aimed to improve the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor’s report. The
Elif Güneren Genç, Başak Erdem
doaj +3 more sources
The consequences of disclosing key audit matters (KAMs): A review of the academic literature [PDF]
MAB, 2019 Recent years have witnessed a change in the auditor reporting model. One of these developments is the auditor’s issuance of so-called Key Audit Matters in the auditor’s report, where they disclose “those matters that, in the auditor’s professional ...
Anna Gold, Melina Heilmann
doaj +6 more sources
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
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