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Pengaruh Auditor Eksternal dan Internal terhadap Pelaporan Key Audit Matters di Indonesia

Latar Belakang: Penerapan Key Audit Matters (KAMs) melalui ISA 701 bertujuan meningkatkan transparansi audit. Namun, di Indonesia praktik pengungkapan KAMs masih bervariasi, menimbulkan pertanyaan mengenai faktor-faktor yang memengaruhinya, baik dari ...
Tanujaya, Kennardi, Luo, Hendi, Jesslyn, Jesslyn   +2 more
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The impact of key audit matters (KAMs) on transparency and accountability in public sector auditing

Public Money & Management
Petrus Kgalamone, Lindani Myeza, Zakiyyah Varachia   +2 more
openaire   +1 more source

The Impact of Gender Differences on the Disclosure of Key Audit Matters (KAM)

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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
exaly   +2 more sources

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 ...
Naruanard Sarapaivanich
exaly   +2 more sources

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
openaire   +4 more sources

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

International Journal of Accounting and Information Management, 2023
Purpose: This paper aims to investigate the relationship between key audit matters (KAMs) and audit costs and whether board size and independence affect this relationship.
Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah   +2 more
exaly   +2 more sources

Does key audit matters (KAMs) disclosure affect corporate financialization?

Journal of Contemporary Accounting and Economics
Kun Su
exaly   +2 more sources