Results 1 to 10 of about 143 (126)

Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand

Cogent Business and 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).
Muttanachai Suttipun
exaly   +5 more sources

The consequences of disclosing key audit matters (KAMs): A review of the academic literature [PDF]

Maandblad Voor Accountancy En Bedrijfseconomie, 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 ...
Mélina Heilmann, Anna Gold
exaly   +7 more sources

Measuring and analyzing the information entropy value of key Audit matters (KAMs) disclosure at the system and reporting scale. [PDF]

Heliyon
Drawing 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
Lin J.
europepmc   +4 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 ...
Jani Saastamoinen, Antti Rautiainen, Kati Pajunen   +2 more
exaly   +7 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   +3 more sources

The Analysis of the Relationship between Key Audit Matters (KAM) and Firm Characteristics: The Case of Turkey

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

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

Increased Uncertainty Environment During the COVID-19 Pandemic Period and Its Effect on Key Audit Matters: BIST 100 Companies Analysis

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
doaj   +1 more source

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
doaj   +1 more source

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
doaj   +1 more source