Results 141 to 150 of about 332 (150)

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

International Review of Economics and Finance
Kongwen Wang
exaly  

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

British Accounting Review
Tiphaine Jérôme, Sumit Dhull
exaly  

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

Pacific Accounting Review
Lina Z Li, Gary S Monroe
exaly  

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

Nonprofit Management and Leadership
exaly  

Key audit matters disclosure: do they reveal construction firm’s risk of financial distress? Evidence from Ethiopia

International Journal of Construction Management
exaly  

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

openaire   +1 more source