Results 21 to 30 of about 332 (150)
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
doaj +1 more source
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
doaj +1 more source
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
doaj +2 more sources
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
doaj +1 more source
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
openaire +1 more source
Audit partners’ gender and time variances of key audit matters
, 2023 Purpose: This study aims to examine whether audit partners’ gender affects the year-to-year changes (year-to-year additions and drops) of key audit matters (KAMs) identified in the audit report.
Mollik, Abu Taher, Bepari, Md Khokan
core +1 more source
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
openaire +3 more sources
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
openaire +2 more sources
, 2023 Purpose: In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing country, Bangladesh.
Nahar, Shamsun +7 more
core +1 more source
Australian Accounting Review, 2023 AbstractThis paper examines whether the readability (and hence informative value) of key audit matters (KAM) varies according to the audit firm and the KAM type disclosed, a question of vital importance for stakeholders, whose effective decision‐making depends on the quality of information received.
Nicolás Gambetta +3 more
openaire +2 more sources