Results 101 to 110 of about 332 (150)

Disclosure of Key Audit Matters (KAMs): Auditor Characteristics and the Impact of the COVID-19 Pandemic in Turkey

Journal of Business Research - Turk
Purpose—This study examines the effects of auditor gender, auditor rotation, and the COVID-19 pandemic on the number of key audit matters (KAMs) and the length of disclosure in Turkey. Understanding the factors affecting the quality of KAM reporting is essential for the transparency of the audit process and the quality of information.Design/methodology/
openaire   +1 more source

Further evidence regarding the effect of KAMs on audit report lag. [PDF]

PLoS One
Ciğer A, Kınay B, Ocak M.
europepmc   +1 more source

State control, related-party transactions and audit reporting: evidence from key audit matters

We examine whether political forces in Chinese State-Owned Enterprises (SOEs) influence audit reporting, specifically the disclosure of Key Audit Matters (KAMs).
Wu, Xiaoxi, Florou, Annita, Yuan, Shuai, Zhang, Vincent (Qiru)   +3 more
core   +1 more source

It's dark under the lamp? The moderating role of executives' accounting competence on relationship between goodwill impairment signal and goodwill impairment. [PDF]

PLoS One
Deng Q.
europepmc   +1 more source

Abstracts from the 39th Congress of the Société Internationale d'Urologie, Athens, Greece, October 17-20, 2019. [PDF]

World J Urol, 2019
europepmc   +1 more source

The Influence of Company Characteristics on Key Audit Matters (KAM)

Wahana Riset Akuntansi
Rhahmat Joni Pribody Putra, Sany Dwita
openaire   +1 more source

Key audit matters in the Finnish listed companies

, 2018
International Auditing and Assurance Board (IAASB) julkaisi vuonna 2015 uuden ISA 701-standardin, joka käsittelee tilintarkastuksen kannalta keskeisten seikkojen (KAM, Key Audit Matters) esittämistä tilintarkastuskertomuksessa.
Söyring, Janna
core  

The Impact of Complex Estimates of IFRS-9 on The Proportion of Key Audit Matters (KAM) Disclosures: Evidence from Jordanian Capital Market

Asian Academy of Management Journal of Accounting and Finance
This study seeks to provide fresh empirical evidence on the way complex IFRS-9 estimations affect Key Audit Matters (KAM) disclosure in Jordan, an impoverished nation. A robust year-industry fixed-effects OLS regression model has been employed to test the developed hypotheses over the period from 2017 to 2022.
openaire   +1 more source

Identification and Disclosure of Key Audit Matters in the Audit Report Outlook of Iranian

, 2019
The purpose of the present research is to investigate the outlook of auditors on key auditing matters according to ISA 701. Responses to questionnaires distributed among members of the CPA, indicate that evaluations made by auditors of the basic ...
Kermani, NJN (15704216), Rahmani, A (15672113), Mollanazari, M (15704219), Azizkhani, M (15672047)   +3 more
core