Results 91 to 100 of about 143 (126)

Heterogeneous Effects of Audit Firm Characteristics on Readability of Key Audit Matters (KAM): Evidence from Panel Quantile Regression

Management and Accounting Review
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Impact of key audit matters (KAMs) reporting on audit quality: evidence from Thailand

Journal of Applied Accounting Research, 2021
PurposeThe study aims to examine the relationship between key audit matters (KAMs) reporting and audit quality of companies listed on the Stock Exchange of Thailand (SET).Design/methodology/approachCorporate annual reports from 2016 to 2019 were used as samples, with 100 companies and their 400 annual reports.
Muttanachai Suttipun
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Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality

Managerial Auditing Journal, 2020
PurposeThis paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality.Design/methodology/approachTo answer this question, the authors examined audit quality two years before and two years after its adoption by ...
Weerapong Kitiwong, Naruanard Sarapaivanich   +1 more
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Cash dividend and key audit matters (KAMs) disclosures: evidence from Australia

Meditari Accountancy Research
Purpose This study investigates whether, and how, cash dividends impact the reporting of key audit matters (KAMs) in the context of a developed economy, Australia. Design/methodology/approach The study analyzes 932 firm-year ...
Md Mustafizur Rahaman
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Does key audit matters (KAMs) disclosure affect corporate financialization?

Journal of Contemporary Accounting and Economics
Kun Su
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The Impact of Auditor Rotation on Key Audit Matters (KAM)

2023
One of the measures that emerged within the scope of the European audit reform was the report of key audit matters (KAM) with the objective of providing greater transparency in the auditor's reports. In 2015 the International Auditing and Assurance Standards Board (IAASB) approved the international standard on auditing (ISA) 701- Communicating KAM in ...
Maria Albertina Barreiro Rodrigues, Carla Martinho, Gabriel Correia Alves, Miguel Ângelo Ribeiro Ladislau Ferreira   +3 more
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Audit committee characteristics and Key Audit Matters (KAMs) disclosures

Journal of Corporate Accounting & Finance, 2022
AbstractIn this study we have examined if audit committee characteristics in terms of audit committee members’ gender, audit committee members’ accounting and finance backgrounds, audit committee members’ industry expertise and audit committee members’ legal expertise affect the number and content characteristics of KAMs reported.
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Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy

Journal of Accounting in Emerging Economies, 2022
PurposeThe new audit regulation for disclosure of key audit matters (KAMs) in financial reporting has been introduced in both developed and developing countries. This study investigates the influence of three distinctive sets of variables, namely industry features, firm characteristics and auditor attributes, on the extent, pattern and level of ...
Md Mustafizur Rahaman, Md Moazzem Hossain, Md. Borhan Uddin Bhuiyan   +2 more
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Analysis of Key Audit Matters (KAM) and Cash Flow Pattern on Financial Distress

Journal of Economic Development, Innovation and Policy
Economic downturns can reduce a firm’s ability to sustain operations and meet its financial obligations. In this context, key audit matter (KAM) disclosures and cash flow patterns may provide useful signals of financial distress. This study examines their impact on firms in the consumer cyclical and non-cyclical sectors in 2022.
Wardhani, Nurhastuty Kesumo, Liu, Lewis, Khan, Sylvia   +2 more
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Key Audit Matters Disclosures (KAMs) and Financial Reporting Quality: The Moderating Role of KAMs‐Related Audit Efforts in Joint vs. Single Audit Markets

International Journal of Auditing
ABSTRACT This paper investigates how the quality of key audit matters (KAMs) disclosures and KAMs‐related audit efforts interact to improve financial reporting quality, and how these effects vary by audit regimes, joint versus single audits and Big Four participation.
Sumit Dhull, Ammad Ahmed, Atia Hussain
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