Results 11 to 20 of about 332 (150)

Matters may matter: The disclosure of key audit matters in the Middle East [PDF]

Cogent Economics & Finance, 2022
The main objective of this research is to investigate the extent of the disclosure of key audit matters (KAMs) and the factors that affect the level of KAMs’ disclosure in the audit reports of the Middle East (ME) region.
Osama A. Mah’d, Ghassan H. Mardini
doaj   +2 more sources

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
doaj   +2 more sources

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, Khaled Hussainey, Tarek Abdelfattah   +2 more
doaj   +3 more sources

Do audit firm and audit committee characteristics influence the reporting of key audit matters? Evidence from Palestine

Cogent Business & Management
This study explores the influence of audit firm and audit committee (AC) characteristics on the extent of reporting of key audit matters (KAMs) in the audit report of firms listed on the Palestine Exchange (PEX).
Noor Joudeh, Saher Aqel
doaj   +2 more sources

Key Audit Matters reporting for Polish listed companies [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The main purpose of the article is to identify and characterize the key audit matters (KAMs) indicated during an audit of the financial statements of the largest companies in the Polish market.
Małgorzata Kutera, Marcin Jędrzejczyk
doaj   +3 more sources

Corporate carbon emissions management and the disclosure of key audit matters [PDF]

Frontiers in Environmental Science
The principle that sustainable development can foster high-quality corporate growth has gained popularity as a tool for environmental protection. Utilizing data of firms listed on Shanghai Stock Exchange and Shenzhen Stock Exchange from 2010 to 2020 ...
Guoqing Wang, Maoguo Wu
doaj   +2 more sources

Process of Disclosing Key Audit Matters in Audit Report: Grounded Theory [PDF]

پژوهش‌های تجربی حسابداری
Since 2022, disclosing key audit matters (KAMs) has been required, aiming to enhance the information content of audit reports. KAMs are challenging issues that have played a vital role in the audit process.
Hoda Eskandar, Erfan Safdel
doaj   +2 more sources

Audit-firm serving experience heterogeneity and audit knowledge integration: Evidence from the disclosure of key audit matters

China Journal of Accounting Research
Audit practice is a team effort led by signing auditors. We examine the impact of the heterogeneity of signing auditors’ audit-firm serving experiences on the disclosure of key audit matters (KAMs).
Lin Wang, Yuyan Jia, Tusheng Xiao, Yingmin Yu   +3 more
doaj   +2 more sources

Increased Uncertainty Environment During the COVID-19 Pandemic Period and Its Effect on Key Audit Matters: BIST 100 Companies Analysis

Muhasebe Enstitüsü Dergisi, 2022
The Key Audit Matters (KAMs) section of the audit report aims to provide more information to stakeholders about important and critical matters in the audit process, thereby contributing to the preparation of more transparent and high-quality audit ...
Deniz Özbay
doaj   +1 more source

Factors Influencing KAM Reporting: A Structured Literature Review [PDF]

Audit Financiar, 2021
The disclosure of KAMs contribute to the increase of financial-reporting quality, the value of the audit report and implicit interest in it. Moreover, KAM’s disclosure has a positive influence over the expectation gap between the auditors and other users
Teodora PORUMBACEAN, Adriana TIRON-TUDOR
doaj   +1 more source