Results 21 to 30 of about 143 (126)
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
Key Audit Matters for Production-to-Order Industry and Conservatism
International Journal of Financial Studies, 2020 In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined.
Chang-yeol In +2 more
doaj +1 more source
Risk on financial reporting in the context of the new audit report in Spain
Revista de Contabilidad: Spanish Accounting Review, 2021 After the financial crisis and with the greater complexity of financial reporting, stakeholders asked firms for more informative audit reports to close the audit expectation gap.
Yolanda Pérez Pérez +2 more
doaj +1 more source
How difficult is to understand the extended audit report?
Cogent Business & Management, 2022 The external audit report is a guarantee of financial information reliability that companies provide to the market for stakeholders’ decisions. However, some firms did not disclose relevant information on company risks for users due to managers’ pressure.
Laura Parte +3 more
doaj +1 more source
Informational content of key audit matters and financial analysts’ forecasts
Revista Contabilidade & Finanças, 2022 The aim of this article was to analyze the relationship between the informational content of the key audit matters (KAMs) reported in the Independent Audit Report (IAR) and financial analysts’ forecasts for the companies listed on the B3 S.A.
Lauren Dal Bem Venturini +3 more
doaj +2 more sources
The Consequences of Disclosing Key audit Matters on Investors' Judgment and Decision-making [PDF]
پژوهشهای تجربی حسابداریIn 2022, the disclosure of Key Audit Matters (KAMs) became mandatory to enhance the informational value of the auditor’s report. These disclosures aim to provide valuable information for investor decision-making, enabling them to better evaluate earnings
Zohre Heydari, Shahnaz Mashayekh
doaj +1 more source
Value Relevance of Board Attributes: The Mediating Role of Key Audit Matter
International Journal of Financial Studies, 2023 The presence of board members with good governance attributes is value-relevant since it influences investors’ investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key audit matters (
Romlah Jaffar +3 more
doaj +1 more source
THE ERA OF TRANSPARENCY: AUDITOR’S JUDGEMENT OF KEY AUDIT MATTER AND AUDIT QUALITY
Journal of Business Management and AccountingThis paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality.
Ahmad Rudi Yulianto +2 more
doaj +1 more source
Key Audit Matters reporting for Polish listed companies [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: 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 +1 more source