Results 131 to 140 of about 332 (150)
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Accounting Horizons
SYNOPSIS Proponents argue that requiring key audit matter (KAM) disclosure in extended audit reports provides relevant, client-specific information. However, achieving this goal requires that auditors exercise professional expertise in reporting clients’ unique, specific circumstances in KAM reports.
Yu-Tzu Chang, Wuchun Chi, Dan N. Stone
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SYNOPSIS Proponents argue that requiring key audit matter (KAM) disclosure in extended audit reports provides relevant, client-specific information. However, achieving this goal requires that auditors exercise professional expertise in reporting clients’ unique, specific circumstances in KAM reports.
Yu-Tzu Chang, Wuchun Chi, Dan N. Stone
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Lights,
ABSTRACT Recent changes to American Institute of Certified Public Accountant auditing standards now allow US private and nonprofit entities to voluntarily engage their auditor to include key audit matters (KAMs) communications in their audit report.
Melissa Intindola +1 more
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Review on Islamic Accounting
The role of the audit profession and the implementation of new audit standards are aimed at improving the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor's report.
Hapid Durohman +2 more
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The role of the audit profession and the implementation of new audit standards are aimed at improving the quality of audit reports and one of the recent improvements is the inclusion of Key Audit Matters (KAM) as a separate section in the auditor's report.
Hapid Durohman +2 more
openaire +1 more source
Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy
Journal of Accounting in Emerging Economies, 2023Md Borhan Uddin Bhuiyan
exaly
Detecting Informative Value in Key Audit Matters: The Importance of Dissimilar KAM Risk Descriptions
SSRN Electronic Journal, 2023Emeline Deneuve, Andrei Filip, Anne Jeny
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Audit committee characteristics and Key Audit Matters (KAMs) disclosures
Journal of Corporate Accounting and Finance, 2023Md Khokan Bepari
exaly
Informativeness of Key Audit Matter (KAM) Disclosures: An exploratory study of ISA 701 in Sweden
2018In this study, we examine whether Key Audit Matter (KAM) disclosures are informative in the Swedish setting. Financial stakeholders have long criticized the audit report for being too standardized and neither conveying entity-specific nor relevant information.
Christofferson, Ebba, Grönberg, Karin
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Impact Of Key Audit Matters (Kams) Disclosure On Audit Quality: Malaysian Perspective
European Proceedings of Social and Behavioural Sciences, 2020openaire +1 more source
International Journal of Business and Technology Management
This study investigates the trend of Key Audit Matters (KAM) disclosures in the audit reports of companies listed on Bursa Malaysia, with a focus on comparing the practices of Big 4 and non-Big 4 audit firms. Using content analysis of audit reports from 316 Public Listed Companies (PLCs) between 2017 and 2019, the study explores the patterns in KAM ...
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This study investigates the trend of Key Audit Matters (KAM) disclosures in the audit reports of companies listed on Bursa Malaysia, with a focus on comparing the practices of Big 4 and non-Big 4 audit firms. Using content analysis of audit reports from 316 Public Listed Companies (PLCs) between 2017 and 2019, the study explores the patterns in KAM ...
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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, MalaysiaIrma Japasindo +2 more
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