Results 121 to 126 of about 143 (126)

Reading between the lines : the impact of Key Audit Matters’ (KAMs) readability and informative value on audit reports in an emerging market

Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad
Adriana Tiron-Tudor, Teodora Porumbacean, Delia Deliu, Ovidiu Constantin Bunget   +3 more
openaire   +1 more source

The effect of industry similarity on the readability of key audit matters: a study of Big4’s strategic use of KAMs in Korea

Applied Economics Letters
Yongsuk Yun, Hyun Ah Kim
openaire   +1 more source

Does client importance affect key audit matters reporting? New Zealand evidence

Pacific Accounting Review
Gary S Monroe
exaly  

Does reduced boilerplate of KAMs indicate increased audit effort? Evidence from China

International Review of Economics and Finance
exaly  

Lights, KAMs , Action!: Nonprofits and Key Audit Matters Disclosure Choice as a Signaling Mechanism

Nonprofit Management and Leadership
exaly  

The Impact of Key Audit Matters Characteristics (Tone, Specifying, IT Disclosure, and Number of KAMs) on Capital Structure Decisions

openaire   +1 more source