Results 121 to 130 of about 332 (150)

Key audit matters: a systematic review

International Journal of Accounting, Auditing and Performance Evaluation
Key audit matters (KAMs) play a substantial role in financial reporting and have garnered increasing attention in recent years. This systematic review of 117 papers and reports published between 2013 and 2023 contributes to the audit and financial ...
Mahmoud Elmarzouky, Khaled Hussainey, Tarek Abdelfattah   +2 more
exaly   +3 more sources

Do key audit matters impact financial reporting behavior? [PDF]

International Journal of Auditing, 2020
This study experimentally examines whether the implementation of key audit matters (KAMs) in auditors' reports affects managers' reporting behavior.
Anna Gold, Mélina Heilmann, Christiane Pott   +2 more
exaly   +2 more sources

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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.
openaire   +1 more source

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
openaire   +1 more source

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

Journal of International Financial Management and Accounting, 2019
New regulation in the European Union has introduced the mandatory disclosure of key audit matters (KAMs) to audit reports. The EU has identified KAMs as significant risks, significant transactions or events, or significant judgments by auditors.
Inés Pinto, Ana Isabel Morais
exaly   +2 more sources

Determinants of Accounts Level and Entity Level Key Audit Matters: Further Evidence

Accounting in Europe, 2022
We examine firm-specific factors (firm life cycle, firm size, complexity, litigation risks, intangible intensity), audit-specific factors (audit firm, audit fee, non-audit fee) and auditor-specific factors (auditor’s experience, specialization, gender ...
Md Khokan Bepari, Abu Taher Mollik, Shamsun Nahar   +2 more
exaly   +2 more sources

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 ...
Rahaman, Md. Mustafizur, Karim, Md. Rezaul   +1 more
openaire   +3 more sources

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
openaire   +1 more source

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.
Nurhastuty Kesumo Wardhani, Lewis Liu, Sylvia Khan   +2 more
openaire   +1 more source

Does Audit Firm Change Affect Key Audit Matters (KAM)?

SSRN Electronic Journal, 2022
Charalampos Brilakis, Efthimios Demirakos   +1 more
openaire   +1 more source