Results 11 to 20 of about 143 (126)
AbacusThis paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun +2 more
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The Determinants and Impact of Key Audit Matters Disclosure in the Auditor’s Report
International Journal of Financial Studies, 2022 We investigate the determinants of key audit matters (KAMs) in the auditor’s report. In particular, we examine the impact of overlapped audit committee (AC) directors on the quantity of KAMs disclosure. We also examine the consequences of KAMs disclosure.
Hidaya Al Lawati, Khaled Hussainey
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Ekonomski Vjesnik, 2021 Purpose: One of the ways to enhance transparency and usefulness of audit reports is to include information on key audit matters (KAMs). In this paper, based on the presented KAMs, we investigate transparency of audit reports of listed companies in Bosnia
Mirjana Hladika +2 more
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Has it become more readable? Empirical evidence of key matters in independent audit reports,
Revista Contabilidade & Finanças, 2021 The aim of this study was to analyze the effect of the adoption of Brazilian Accounting Standard - Auditing Technique 701 (NBC TA 701, in its Portuguese initialism) over the readability of audit reports.
Vagner Antônio Marques +3 more
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Do Financial Statement Auditors Recognise ESG-Related Aspects as Key Audit Matters? [PDF]
Audit Financiar, 2023 One of the recent trends in ESG (which stands for Environmental, Social, and Corporate Governance) is an attempt to combine sustainability and financial reporting through direct references to financial statement figures (cf. the ED IFRS S1, S2, the CSRD).
Magdalena INDYK
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Do key audit matters signal corporate bankruptcy? [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Research Question: This paper aims to answer whether the Key Audit Matters (KAMs) Signaling Corporate Bankruptcy and investigate auditor responsibility versus the lack of auditing standards, and examine whether the disclosure of the KAMs by independent ...
Mahmoud Elmarzouky +2 more
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An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020
South African Journal of Business Management, 2023 Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)–listed entities’ audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM ...
Dusan Ecim +2 more
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RISK FACTORS REGARDING REVENUE RECOGNITION AS KEY AUDIT MATTERS (KAM)
The USV Annals of Economics and Public Administration, 2021 Revenue is known to be one of the most important performance indicators of a company. Revenue recognition policy involves a high level of management judgment and, not infrequently, management may feel some pressure to achieve the planned results. Based on these issues, it is found that revenue recognition is a key audit issue frequently encountered in ...
Maria GROSU +1 more
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The impact of key audit matter (KAM) disclosure in audit reports on stakeholders’ reactions: a literature review [PDF]
Problems and Perspectives in Management, 2019 This article presents a literature review of 49 empirical studies on key audit matter (KAM) disclosure in audit reports. The study involves a structured literature review on KAM disclosure based on the reactions of stakeholders. The limitations of former studies and useful recommendations for research are stressed.
Patrick Velte, Jakob Issa
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The impact of Key Audit Matters (KAMs) on financial information quality: Evidence from Lebanon [PDF]
Indonesian Management and Accounting Research, 2021 The purpose of this study is to discover the impact of Key Audit Matters (KAMs) on financial information quality and their value for Lebanese auditors. The value creation of KAMs is determined by its financial information quality, its ability to help during investment decision and its effect on the audit expectation gap.
Joelle Matta, Khalil Feghali
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