Results 111 to 120 of about 143 (126)

Disclosure of Key Audit Matters (KAM) on Audit Quality: A Literature Study

Proceedings of the 7th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2024, 4-5 September 2024, Shah Alam, Selangor, Malaysia
Irma Japasindo, Rindu Gamayuni, Sudrajat Sudrajat   +2 more
openaire   +1 more source

The Effect of Disclosing Key Audit Matters(KAM) on Audit Quality: Evidence from Chinese Listed Companies

2019
This paper aims at studying the impact of the audit reform (disclosing key audit matters) on audit quality in the Chinese market, where, the research about this aspect is still in its infancy that the consequence is not clear. This research firstly uses data from 3269 Chinese pure A-share listed companies and empirical approach to study the ...
openaire   +1 more source

The key audit matters and the audit cost: does governance matter?

International Journal of Accounting and Information Management, 2023
Mahmoud Elmarzouky, Tarek Abdelfattah, Khaled Hussainey   +2 more
exaly  

Do key audit matters impact financial reporting behavior?

International Journal of Auditing, 2020
Mélina Heilmann, Christiane Pott, Johanna Klueber   +2 more
exaly  

Key audit matters and their implications for the audit environment

International Journal of Economics and Accounting, 2020
Vida Botes
exaly  

Key Audit Matters im Fokus : empirische Analyse der KAM-Berichterstattung bei SMI-Expanded-Unternehmen

Die Einführung der Key Audit Matters (KAM) gemäss ISA 701 im Jahr 2016 hatte das Ziel, die Transparenz und Aussagekraft von Prüfberichten zu erhöhen. Vor diesem Hintergrund untersucht die vorliegende Bachelorarbeit, welche Auswirkungen diese regulatorische Neuerung auf das Informationsbedürfnis ausgewählter Stakeholder bei börsenkotierten Schweizer ...
openaire   +1 more source

What matters in disclosures of key audit matters: Evidence from Europe

Journal of International Financial Management and Accounting, 2019
Inés Pinto, Ana Isabel Morais
exaly  

Key audit matters: a systematic review

International Journal of Accounting, Auditing and Performance Evaluation
Mahmoud Elmarzouky, Tarek Abdelfattah, Khaled Hussainey   +2 more
exaly  

Key audit matters and audit rotation effects on audit report delays

International Journal of Banking, Accounting and Finance
Maria Tsipouridou
exaly  

Key audit matters disclosures from a legitimacy perspective: A European analysis

British Accounting Review
Sumit Dhull
exaly