Results 91 to 100 of about 332 (150)

Understanding Audit Reporting Changes: Introduction of Key Audit Matters

, 2015
The audit profession has gone through a series of polemics in the last decade, which led to the need of change and revision of audit reporting and audit quality.
Cordos, George-Silviu, Fulop, Melinda-Timea   +1 more
core  

From Informative to Generic: A Systematic Literature Review of Boilerplate KAM (Key Audit Matters)

Journal of General Education and Humanities
The implementation of ISA 701 on Key Audit Matters (KAM) aims to increase the transparency and communicative value of auditor reports and reduce audit expectation gaps. However, empirical findings suggest that KAM disclosure is increasingly dominated by boilerplate textual practices in the form of redaction uniformity and narrative repetition, which ...
Nahlia Hanifah, Trianandari Prasetya Nugrahanti   +1 more
openaire   +1 more source

Editorial – Revista Ambiente Contábil – Volume 17 – Número 1 – Ano 2025 (Jan./Jun. 2025)

Revista Ambiente Contábil
Editorial – Revista Ambiente Contábil – Volume 17 – Número 1 – Ano 2025 (Jan./Jun. 2025) A Revista Ambiente Contábil (Ambiente) apresenta na sua 33ª edição 25 (vinte) artigos que tratam de assuntos relevantes para a área contábil e 19 (dezenove ...
Prof. Dr. Maurício Corrêa da Silva
doaj   +1 more source

The Effects of Key Audit Matters and Stock Ownership on Audit Committee Members’ Accounting Preferences

This study investigated the interactive effect of key audit matters (KAMs) and stock ownership on German audit committee (AC) members’ preferences regarding accounting issues in an experimental setting.
Christiane Pott, Sandra Chrzan, Michelle Höfmann   +2 more
core   +1 more source

Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency:stakeholders’ perspectives

Purpose: This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency.
Nahar, Shamsun, Mollik, Abu Taher, Bepari, Md Khokan   +2 more
core   +1 more source

Key Audit Matters in Enhanced Auditor’s Report: Tracing Malaysia in Its First Year Implementation

, 2019
This study aims to explore Key Audit Matters (KAMs) contained in the independent auditor's report according to the latest International Standards on Auditing (ISA) rule—Enhanced Auditor’s Reports (EAR).
Sahyda, Riri
core   +1 more source

The moderating role of firm size in the relationship between the disclosure of KAMs and audit report lag

حسابداری و شفافیت مالی
Purpose: The main objective of this study is to examine and analyze the moderating role of firm size in the relationship between mandatory disclosure of key audit matters and audit report delay.
Abolfazl Salehi, Maryam Emamimibody
doaj  

REPORTING ON KEY AUDIT MATTERS: THE CASE OF BOSNIA AND HERZEGOVINA

This paper investigates the application of International Standard on Auditing 701 (Communication of Key Audit Matters in the Independent Audit Report) in Bosnia and Herzegovina.
Pobrić, Amira
core   +1 more source

The Impact Of Audit Fee, Size Of Public Accounting Firm, Company Size, And Leverage On The Communication Of Key Audit Matters (Implementation Of The First Year Of KAMs Adoption In Independent Auditors' Reports In Indonesia)

Eduvest - Journal of Universal Studies
Auditing standard 701 "Communicating Key Audit Matters (KAMs) in the Independent Auditor's Report" will be implemented in Indonesia in 2022. The communication of KAMs aims to increase the transparency of financial statements for users. This study examines the effect of audit fees, Size of public accounting firm, company size and leverage on the ...
Widya Sania, Syahril Ali
openaire   +1 more source

Key audit matters practices in construction sector: Evidence of Malaysian market

, 2019
This paper examines the reporting of Key Audit Matters (KAMs) in independent auditor's report for construction sector in the Malaysian market. It also aims to identify whether the specific characteristics of construction company will influence the KAMs ...
Ummi Junaidda, Hashim, Norsiah, Ahmad, Wan Amalina, Wan Abdullah@Wan Muda   +2 more
core